The Commissioner of Taxation of the Commonwealth of Australia v. Verzyden, D. [1988] FCA 108

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NUNGMENT No TOG "CS:

CATCHWORDS

TAXATION ~ income tax ~ exempt income ~ pension paid to former member of Royal Dutch Indies Army as compensation for internment during World War II ~ whether exempt from Australian tax - whether pension of the kind specified in s.365 of United Kingdom Income and Corporation Taxes Act (the "Double Tax Agreement") - Income Tax Assessment Act 1936 s.23AD(3)(i).

Administrative Appeais Tribunal Act 1975 s.44(1) Income and Corporation Taxes Act (U.K.) 1970 s.365

Income Tax (International Agreement) Act 1953 sg. 4, LIA,

THE COMMISSTONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V.

DIRK VERZYDEN QLD. NO.G38 OF 1987

SPENDER J. BRISBANE 16 MARCH 1988.

IN THE FEDERAL COURT OF AUSTRALIA

UEENSLAND DISTRICT REGISTRY QLD. NO. G38 of 1987

GENERAL DIVISTON

On appeal from the Taxation Appeals Division of the Administrative Appeals Tribunal constituted by Mr. K.L.

Beddoe (Senior Member)

BETWEEN :

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Applicant

DIRK VERZYDEN

Respondent

MINUTE OF ORDER

JUDGE MAKING ORDER: SPENDER J. DATE OF ORDER: 16 March 1988 WHERE MADE: BRISBANE:

THE COURT ORDERS THAT:

The appeal be dismissed with costs.

NOTE: Settlement and entry of orders is dealt with by Order 36 of the Federal Court Rules.

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IN THE FEDERAL COURT OF AUSTRALIA

.) ) QUEENSLAND DISTRICT REGISTRY ) QLD. NO. G38 of 1987 ) )

GENERAL DIVISION

On appeal from the Taxation Appeals Division of the Administrative Appeals Tribunal constituted by Mr. K.L.