Federal Court of Australia
JUDOD IT fie. NAS 7 BB
ba bas
CATCHWORDS
Income Tax - purchase of business - "assumption" by purchaser of liability of vendor for or on account of annual leave - whether employees to be "taken over" by purchaser - whether derivation by purchaser of income in the sum of that liability in circumstances of the case - whether gain constituted income according to ordinary concepts or whether amount had been received by way of insurance or indemnity - Income Tax Assessment Act 1936, ss. 25, 26 (j).
Practice and Procedure - whether appeal to the Federal Court from the Administrative Appeals Tribunal an appeal on
"question of law" - Administrative Appeals Tribunal Act 1977, s. 44.
Federal Jurisdiction - "matter" within meaning of Chapter III of the Constitution - whether s. 44 of the Administrative
Appeals Tribunal Act 1977 confers jurisdiction with respect to a "matter" - the content of that matter.
AN "
The Constitution ss. 73, 75, 76 and 77. ur Income Tax Assessment Act 1936 ss. 25, 26 (j). RECS "s Income Tax Assessment Amendment Act (No. 3) 1978. vt Administrative Appeals Tribunal Act 1977 s. 44. CS MAY 1988 Federa ourt of Australia Ac 8. 32. re FEDERAL COURT OF
AUSTRALIA
PAL GIPAL
Preto * Sa S
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Farbenfabriken Bayer AG v Bayer Pharma Pty. Ltd. (1959) 101 CLR 652 referred tS Committee of Direction of Fruit Marketing v Australian Postal
Commission (1979) 25 ALR 221 referred to.
The Minister for Immigration and Ethnic Affairs v Gungor ALR referred to.
XCO Pty. Ltd. v The Commissioner of Taxation (1971) 124 CLR 343 referred to.
McCormack v Federal Commissioner of Taxation (1977) 33 FLR 53 rererred to. Watson v Federal Commissioner of Taxation (1953) 87 CLR 353 referred to.
2.
Pederal Commissioner of Taxation v Lewis Berger & Sons Australia) Limite CLR 468 referred to.
W.J. & F. Barnes Pty. Ltd. v Federal Commissioner of Taxation (1957) 56 CiR 294 referred to.
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