Commissioner of Taxation v Pitcher [2005] FCA 1154

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Pitcher [2005] FCA 1154 TAXATION – payment made in redemption of weekly payments of compensation payable to serviceman after discharge from Army – whether an eligible termination payment within s 27A of Income Tax Assessment Act 1935 ("the ITAA") – whether payment an invalidity payment as defined in s 27G of the ITAA – whether certificates by medical practitioners under s 27G(b)(i)(B) have to be in existence before, or concurrently, with the making of the payment – what medical practitioners must certify for certificates to be conclusive. Safety, Rehabilitation and Compensation Act 1988 (Cth) ss 19, 20 and 30 Income Tax Assessment Act 1936 (Cth) ss 27A, 27CB and 27G Sales Tax (Exemptions and Classifications) Act 1992 (Cth) Reseck v Federal Commissioner of Taxation (1975) 133 CLR 45 McIntosh v Federal Commissioner of Taxation (1979) 25 ALR 557 LeGrand v Federal Commissioner of Taxation (2002) 124 FCR 53 Totalizator Agency Board v Commissioner of Taxation (1996) 69 FCR 311 Federal Commissioner of Taxation v Smith (1981) 147 CLR 578 Tinkler v Federal Commissioner of Taxation (1979) 40 FLR 116 (29 ALR 663) Federal Commissioner of Taxation v Inkster (1989) 24 FCR 53 Federal Commissioner of Taxation v Slaven (1984) 1 FCR 11 SP Investments Pty Ltd v Federal Commissioner of Taxation (1993) 41 FCR 282 Coward v Federal Commissioner of Taxation (1999) 54 ALD 83 Dibb v Commissioner of Taxation 136 FCR 388 Burt v Federal Commission of Taxation (1912) 15 CLR 469 Diethelm Manufacturing Pty Ltd v Federal Commission of Taxation (1993) 116 ALR 420 Dibb v Federal Commissioner of Taxation [2003] FCA 673 Meroka v Minister for Immigration and Multicultural Affairs (2002) 117 FCR 251 Re Gillespie v Federal Commissioner of Taxation (2001) 49 ATR 112 COMMISSIONER OF TAXATION v BRETT ANTHONY PITCHER V410 of 2004 RYAN J 23 AUGUST 2005 MELBOURNE