Secretary, Department of Employment and Workplace Relations v Richards [2007] FCA 1710

FEDERAL COURT OF AUSTRALIA

Secretary, Department of Employment and Workplace Relations v Richards [2007] FCA 1710

ADMINISTRATIVE LAW – SOCIAL SECURITY – appeal from the Administrative Appeals Tribunal (AAT) – respondent required to repay TAB till shortfalls from wages pursuant to employment contract – whether money repaid constitutes income which should be declared to Centrelink for the purposes of calculating parenting payment – definition of income within the meaning of section 8(1) Social Security Act 1991 (Cth) – definition of "ordinary income" within the meaning of section 1072 Social Security Act – whether definition of income within the meaning of section 8(1) relevant to definition of "ordinary income" in section 1072 – whether money subsequently repaid by the respondent to her employer pursuant to her employment contract not money earned, derived or received by her for her own use and benefit WORDS AND PHRASES – "income" – "earned, derived or received" – "own use or benefit" Held: Appeal dismissed. Money subsequently repaid by the respondent to her employer pursuant to her employment contract not money earned, derived or received by her for her own use and benefit. No error of law in the decision of the AAT.

Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Social Security Act 1947 (Cth) Social Security Act 1991 (Cth) ss 8, 503, 1068A, 1072 Social Services Consolidation Bill 1947

Barry v Repatriation Commission (1993) 41 FCR 529 cited Director-General of Social Services v Hales (1983) 47 ALR 281 cited Ergon Energy Corporation Limited v The Commissioner of Taxation [2006] FCAFC 125 cited Flannery v Secretary Department of Social Security (1987) 78 ALR 431 cited Haldane-Stevenson v Director-General of Social Services (1985) 9 FCR 73 applied Inguanti v Secretary, Department of Social Security (1988) 80 ALR 307 considered Kear v Secretary, Department of Social Security [1998] 1087 FCA distinguished Marsh v Secretary to the Department of Social Security (1986) 12 FCR 100 distinguished Mutual Acceptance Co Ltd v Federal Commissioner of Taxation (1944) 69 CLR 389 cited Nelson v Secretary, Department of Social Security (Bowen CJ, Toohey and French JJ, 10 December 1986) cited Read v Commonwealth (1988) 167 CLR 57 cited Rose v Secretary, Department of Social Security (1990) 21 FCR 241 cited Secretary, Department of Family and Community Services v Geeves [2004] FCAFC 166 cited Secretary Department of Social Security v Davies [1997] 1024 FCA cited Secretary, Department of Social Security v Garvey (1989) 22 FCR 132 considered Secretary, Department of Social Security v McLaughlin (1997) 81 FCR 35 distinguished Secretary, Department of Social Security v "SRA" (1993) 43 FCR 299 cited Secretary to the Department of Social Security v Cuneen [1997] 1033 FCA cited Watson v Secretary, Department of Family and Community Services [2003] FCA 415 cited