Melkman, Charlotte v Commissioner of Taxation [1988] FCA 334

JUDGMENT No. = =4t/7 Se

CATCHWORDS

Whether a pension is paid by the Netherlands Government under

legislation compensating victims of Nationalist Socialist persecution was exempt income under the Income Tax Assessment Act

prior to the introduction of s. 23(kca) — operation of s. 23(kc)

of the Income Tax Assessment Act in conjunction with s. 10 of the Racial scrimination Act - whether pension paid by the

Netherlands Government was exempt income as a payment of the kind

referred to in s. 23AD(3)(c) of the Income Tax Assessment Act.

Administrative Appeals Tribunal Act 1975 (Cth) s. 44 Income and Corporation Taxes Act 1970 (Imp) s. 365 Income Tax Assessment Act 1936 (Cth) ss. 23(kc), 23AD(3) Injuries in War (Compensation) Act 1914 (U.K.)

Injuries in War ompensation) Act 1915 (U.K.)

Racial Discrimination Act 1975 (Cth) ss. 3, 10

War Compensation Act I914 (Session 2) (U.K)

CHARLOTTE MELKMAN as executor of the estate of NICO MELKMAN Deceased v COMMISSIONER OF TAXATION

No. G495 of 1987

CORAM: DAVIES, LOCKHART AND GUMMOW JJ. PLACE: SYDNEY. DATE: 8 JULY 1988

£

a

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION

) ) ) No. G495 of 1987. ) )

On appeal from a_e single Judge of the Federal Court of Australia

BETWEEN: CHARLOTTE MELKMAN as executor of the estate of NICO MELKMAN Deceased Appellant AND: COMMISSIONER OF TAXATION Respondent CORAM: DAVIES, LOCKHART AND GUMMOW JJ. PLACE: SYDNEY. DATE: 8 JULY 1988 MINUTE OF ORDERS THE COURT ORDERS THAT: 1. The appeal be dismissed. 2. There be no order as to the costs of the appeal. Note: Settlement and entry of orders is dealt with by Order

36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA ) )

NEW SOUTH WALES DISTRICT REGISTRY ) No. G495 of 1987. )

GENERAL DIVISION )

On appeal from a single Judge of the Federal Court of Australia