Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Branson v Commissioner of Taxation [2008] FCA 1874
TAXATION – appeal from decision of Administrative Appeals Tribunal reviewing decision of Commissioner – appellant was made redundant while on secondment in Japan – whether redundancy payment constituted exempt non-resident foreign termination payment – no error in Tribunal's decision that redundancy payment was not solely referable to period of employment in foreign country – no error in Tribunal's decision that redundancy payment could not in the circumstances be apportioned between employment in Australia and employment in Japan – appeal dismissed
Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) ss 27A, 27CD
Brown v The Repatriation Commission (1985) 7 FCR 302 cited McLaurin v Federal Commissioner of Taxation (1961) 104 CLR 381 applied MICHAEL BRANSON v COMMISSIONER OF TAXATION
NSD 208 of 2008
EMMETT J
1 DECEMBER 2008
SYDNEY IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 208 of 2008
ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL
BETWEEN: MICHAEL BRANSON
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: EMMETT J
DATE OF ORDER: 1 DECEMBER 2008
WHERE MADE: SYDNEY
THE COURT:
1. Orders that the appeal be dismissed. 2. Notes the agreement of the parties that there be no order as to costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using eSearch on the Court's website. IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 208 of 2008
ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL
BETWEEN: MICHAEL BRANSON
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: EMMETT J
DATE: 1 DECEMBER 2008
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