The Commissioner of Taxation of the Commonwealth of Australia v Slaven, Robyn Leanne [1984] FCA 17

CATCHWORDS

Income Tax - Assessable income - Personal injury in motor

accident - Statutory compensation paid by Motor Accidents Board for "deprivation or impairment of earning capacity" - Instalments - Whether total amount received 15 capital receipt -

Consideration of taxability of common law damages - Presumption

of regularity of Board's determination.

Income Tax Assessment Act 1936, ss.25(1), 26(j).

Motor Accidents Act 1973 (Vic), ss.22, 25, 32, 79.

THE COMMISSTONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v

ROBYN LEANNE SLAVEN

VG 108 of 1983

CORAM: Bowen C.J., Lockhart and Sheppard J.J. 22 February 1984

Sydney

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY No. VG 108 of 1983

wwe ww

GENERAL DIVISION

BETWEEN : THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Appellant AND: ROBYN LEANNE SLAVEN Respondent ORDER

JUDGES MAKING ORDER: Bowen C.J., Lockhart and Sheppard JJ.

WHERE MADE; Sydney DATE: 22 February 1984

THE COURT ORDERS THAT:

1. The appeal be dismissed.

2. The Commissioner of Taxation of the Commonwealth of Australia pay to Robyn Leanne Slaven her costs of the

appeal.

IN THE FEDERAL COURT OF AUSTRALIA ) )

VICTORIA DISTRICT REGISTRY ) No. VG 108 of 1983 } )

GENERAL DIVISTON

BETWEEN : THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Appellant AND: ROBYN LEANNE SLAVEN

Respondent

CORAM: Bowen C.J., Lockhart and Sheppard Jd. 22 February 1984

REASONS FOR JUDGMENT

THE COURT: This appeal from the Supreme Court of Victoria (0'Bryan J.) concerns the question whether the receipt by Robyn Leanne Slaven ("the taxpayer") of various sums of money aggregating $4360.00 from the Motor Accidents Board ("the Board") pursuant to s. 25 of the Motor Accidents Act 1973 (Vic) during the year ended 30 June 1981 were