Federal Court of Australia
JUDGMENT No. 44:)y.£8..
CATCHWORDS
TAXATION - whether benefit paid by the Netherlands Government to person interned as a prisoner of war in Sumatra while serving in the Royal Dutch Indies Army during World War II was exempt income under the Income Tax Assessment Act prior to the introduction of s. 23(kca) - whether pension paid to an Australian resident in such circumstances was exempt income under para. 23AD(3)(c) of the Income Tax Assessment Act - whether payment answered description of payment of a wounds or disability pension of the kind specified in para.
365(2)(c) of the Income and Corporation Taxes Act 1970 (Imp).
Administrative Appeals Tribunal Act 1975 (Cth): s.44 Benefit Payments to Victims of Persecution Act 1940-1945
(Netherlands)
Income and Corporation Taxes Act 1970 (Imp): s. 365
Income Tax Assessment Act 1936 (Cth): para. 23AD(3)(c) Income Tax (International Agreements) Act 1953 (Cth): ss. 4,
11a.
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
v DIRK VERZYDEN G75 of 1988
WOODWARD, LOCKHART and RYAN Jd. 15 AUGUST 1988 BRISBANE
FEDERAL COURT OF AUSTRALIA
PRINCIPAL REGISTRY
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IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY
GENERAL DIVISION
BETWEEN:
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JUDGES MAKING ORDER: DATE ORDER MADE: WHERE ORDER MADE:
No. G75 of 1988
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ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Appellant
DIRK VERZYDEN
Respondent
WOODWARD, LOCKHART and RYAN JJ. 15 AUGUST 1988 BRISBANE
MINUTE OF ORDER
THE COURT ORDERS THAT:
1. The appeal be dismissed.
2. The appellant pay the costs of the respondent of the
appeal.
NOTE: Settlement and entry of orders is dealt with in Order
36 of the Federal Court Rules.
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IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY No. G75 of 1988
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