Raymond Joseph Dibb v Commissioner of Taxation [2003] FCA 673

FEDERAL COURT OF AUSTRALIA

Raymond Joseph Dibb v Commissioner of Taxation [2003] FCA 673 TAXATION – appeal from objection decision on review of Private Ruling of Commissioner of Taxation – termination of employment – payment on settlement of litigation in Federal Court – whether an eligible termination payment (ETP) – whether in part consideration for personal injury or bona fide redundancy WORDS AND PHRASES – "eligible termination payment" – "bona fide redundancy" – "consideration for personal injury"

Income Tax Assessment Act 1936 (Cth) ss 27A(1), 27A(19), 27CB(1)(b)(ii), 27F Taxation Administration Act 1953 (Cth) s 14ZZ

Federal Commissioner of Taxation v Scully (2000) 201 CLR 148 - applied Graham v Robinson [1992] VR 279 - cited Le Grand v Commissioner of Taxation (2002) 195 ALR 194 – applied McIntosh v Federal Commissioner of Taxation (1979) 25 ALR 557 – cited McLaurin v Federal Commissioner of Taxation (1960-1961) 184 CLR 391 - applied Reseck v Federal Commissioner of Taxation (1975) 133 CLR 45 - cited RAYMOND JOSEPH DIBB v COMMISSIONER OF TAXATION Q42 of 2003 HEEREY J 8 JULY 2003 MELBOURNE (HEARD IN BRISBANE)

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q42 OF 2003

BETWEEN: RAYMOND JOSEPH DIBB

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: HEEREY J

DATE OF ORDER: 8 JULY 2003

WHERE MADE: MELBOURNE (HEARD IN BRISBANE)

THE COURT ORDERS THAT:

1. The appeal is dismissed.

2. The objection decision is affirmed.

3. The applicant pay the respondent's costs, including reserved costs.

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

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q42 OF 2003

BETWEEN: RAYMOND JOSEPH DIBB

APPLICANT