Federal Court of Australia
ns
é ¢ "JUDGMENT No. 529./.B Lan
CATCHWORDS
INCOME TAX - pensions payable to victims of persecution - pension payable under Benefit Payments to Victims of Persecution 1940-1945 (Netherlands) - whether subject to income tax - whether characterised as income or capital - whether exempt under s.23AD(3)(c) of the Income Tax Assessment Act 1936 - Income &
Corporation Taxes Act 1970 (U.K.) s.365.
RACIAL DISCRIMINATION - Racial Discrimination Act 1975 s.10 - whether s.23(kc) Income Tax Assessment Act 1936 exempting like payments from Germany confers on persons of a particular national origin a right that is not enjoyed by persons of another national origin, within the meaning of s.10 Racial Discrimination Act 1975.
Income Tax Assessment Act 1936 ss.23(kc), 23AD(3), 25 Benefit Payments to Victims of Persecution 1940-1945 (Netherlands) Income & Corporation Taxes Act 1970 (U.K.)
Injuries in War (Compensation) Act 1914 (U.K.) Injuries in War Compensation Act 1914 (Session 2) (U.K.)
Injuries in War (Compensation) Act 1915 (U.K.)
The Pensions (Naval, Army & Air Force & Mercantile Marine) Act 1939 (U.K.
The Pensions (Mercantile Marine) Act 1942 (U.K.) Racial Discrimination Act 1975 s.10
Gehardy v. Brown (1985) 159 C.L.R. 70
CHARLOTTE MELKMAN AS EXECUTOR OF THE ESTATE OF NICO MELKMAN DECEASED v. THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
NO. G43 OF 1987
FOX J. 30 SEPTEMBER 1987 SYDNEY
SEP 1987
FEDERAL COURT OF AUSTRAL|A ~"
PRINCIPAL * REGISTRY
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SELLS
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ence
IN THE FEDERAL COURT OF AUSTRALTA
NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION
No. G43 of 1987
et ee
ON APPEAL from the Taxation Appeals Division of the Administrative Appeals Tribunal constituted by Mr.P.M. Roach (Senior Member)
BETWEEN :
CHARLOTIE MELKMAN AS EXECUTOR OF THE ESTATE OF NICO MELKMAN DECEASED
Applicant AND:
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