Haig, B.D. v. Commissioner of Taxation [1994] FCA 981

JUDGMENT No. 12.) af of.

CATCHWORDS INCOME TAX - Assessable income - Interest on compensation

payable consequent upon resumption of property under statute - Compensation determined by judicial process - Compensation and interest paid - Determination of compensation set aside on appeal with a direction that amount be reassessed - No reassessment made before appeal against objection to inclusion of interest in assessable income heard by Administrative Appeals Tribunal - Taxpayer retaining full amount of compensation and interest paid - Whether amount of interest properly included in assessable income

Administrative Appeals Tribunal Act 1975 (Cth), subs 44(1) Income Tax Assessment Act 1936 (Cth), subs 51(1)

National Parks and Wildlife Act 1974 (NSW), ss 145, 147

Public Works Act 1912 (NSW), ss 42, 43, 45, 101, 126A

Federal Wharf Co. Ltd v Deputy Commissioner of Taxation (1930) 44 CLR 24 applied

M.B.P. (S.A.) Pty Ltd v Gogic (1991) 171 CLR 657 referred to Haines v Bendall (1991) 172 CLR 60 referred to

BRYAN DOUGLAS HAIG v MMISSTONER OF TAXATION No. ACT G 3 of 1994

Neaves J. 14 December 1994 Canberra

15 DEC 1994

FEDERAL COURT OF AUSTRALIA PRINCIPAL

IN THE FEDERAL RT _OF AUSTRALIS AUSTRALIAN CAPITAL TERRITORY

DISTRICT REGISTRY

) ) No. ACT G 3 of 1994 GENERAL DIVISION )

ON_APPEAL FROM THE TAXATION APPEALS DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: BRYAN DOUGLAS HAI Applicant

AND: COMMISSIONER OF TAXATION

Respondent

MINUTE OF ORDER

Neaves J.

JUDGE MAKING ORDER

DATE OF ORDER 3 14 December 1994 WHERE MADE : Canberra

THE COURT ORDERS THAT:

1, The application be dismissed.

2. The decision of the Administrative Appeals Tribunal given on 23 July 1993 be affirmed.

3. The applicant pay the respondent's costs of and incidental to the application.

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