Reiter v Commissioner of Taxation [2001] FCA 1068

FEDERAL COURT OF AUSTRALIA

Reiter v Commissioner of Taxation [2001] FCA 1068

INCOME TAX – ascertainment of assessable income – whether payments made in error to applicant by WorkCover Corporation of South Australia were assessable income – whether applicant "recovered" damages under a foreign law within meaning of subs 55(3) of Workers Rehabilitation and Compensation Act 1986 (SA) – whether income "derived" by applicant within meaning of subs 25(1) of Income Tax Assessment Act 1936 (Cth) – whether income "received" by applicant within meaning of s 26(j) of Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1936 (Cth) ss 25(1), 26(j) WorkCover Corporation Act 1994 (SA) ss 4, 13 Workers Rehabilitation and Compensation Act 1986 (SA) ss 35, 36, 55 Wigens v Cook (1859) 28 LJCP 312 considered Fergusson v Davison (1882) 8 QBD 470 considered Ings v London and South Western Railway Company (1868) 4 LR CP 17 followed Federal Commissioner of Taxation v Clarke (1927) 40 CLR 246 considered Zobory v Commissioner of Taxation (1995) 64 FCR 86 followed THOMAS JOSEPH REITER v COMMISSIONER OF TAXATION S 16 of 2001 BRANSON J SYDNEY (Heard in ADELAIDE) 8 AUGUST 2001

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY S 16 of 2001

BETWEEN: THOMAS JOSEPH REITER

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: BRANSON J

DATE OF ORDER: 8 AUGUST 2001

WHERE MADE: SYDNEY (Heard in ADELAIDE)

THE COURT ORDERS THAT:

1. The decision of the Administrative Appeals Tribunal be set aside. 2. The case be remitted to the Administrative Appeals Tribunal to be heard and decided again in the light of the reason for judgment of the Court. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.