Federal Court of Australia
CATCHWOPDS
Income tax - capital amount of allowance, gratuity or compensation paid in lump sum - commutation of pension entitlement paid in two sums because of uncertainty as to amount of entitlement - amount of first payment not
capital amount of allowance paid in lump sum.
Income Tax Assessment Act 1936, para.26(d)
THE COMMISSIONER OF TAXATION v. JOHN LANGFORD KNIGHT
No. A.C.T. G15 of 1983
Coram: Bowen C.J., Blackburn and Sheppard JJ.
30 November, 1983
Canberra
IN THE FEDERAL COURT OF AUSTRALIA AUSTRALIAN CAPITAL TERRITORY
DISTRICT REGISTRY
) ) ) ) No, A.C.T. G15 of 1983 ) ) )
GENERAL DIVISION
On Appeal from the Supreme Court of the Australian Capital Territory
THE COMMISSIONER OF TAXATION
Appellant JOHN LANGFORD KNIGHT
Respondent
JUDGES MAKING ORDER: Bowen CJ, Blackburn and Sheppard Ju.
WHERE MADE: Canberra
DATE: 30 November, 1983
THE COURT ORDERS THAT: 1. The appeal be dismissed.
2. The Commissioner of Taxation pay to John Langford Knight
his costs of the appeal.
IN THE FEDERAL COURT OF AUSTRALIA
AUSTRALIAN CAPITAL TERRITORY
)
)
)
) No. A.C.T. G15 of 1983 DISTRICT REGISTRY ) ) )
GENERAL DIVISION
On Appeal from the Supreme Court of the Australian Capital Territory
THE, COMMISSIONER OF TAXATION Appellant
JOHN LANGFORD KNIGHT
Respondent
CORAM: Bowen C.d., Blackburn and Sheppard Jd.
DATE: Bo Vevemben 1485
REASONS FOR JUDGMENT
BOWEN C.J. and BLACKBURN J. John Langford Knight was a Commonwealth public servant who began to contribute to the superannuation scheme which was established by the Superannuation Act 1922. He contributed to superannuation from 5 May 1939 until he retired on grounds of invalidity on 4 March 1977. His final
salary was $28,326.00 per annum.
Mr. Knight was entitled to an invalidity pension under s.66 of the Suverannuation Act 1976. He elected under s.68 to take a lump sum benefit and pension instead of a higher pension.
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