Weeks v Commissioner of Taxation [2012] FCA 342

FEDERAL COURT OF AUSTRALIA

Weeks v Commissioner of Taxation [2012] FCA 342 Citation: Weeks v Commissioner of Taxation [2012] FCA 342

Appeal from: The Taxpayer and Commissioner of Taxation [2011] AATA 499

Parties: CHERYL WEEKS v COMMISSIONER OF TAXATION

File number: QUD 210 of 2011

Judge: REEVES J

Date of judgment: 4 April 2012

Catchwords: TAXATION – whether a termination payment was a 'genuine redundancy payment' per s 83-175 Income Tax Assessment Act 1997 (Cth) – distinction between when redundancy of position and employee no longer being utilised in a position ADMINISTRATIVE LAW – objection to private ruling of Australian Taxation Office – merits review by Administrative Appeals Tribunal – appeal to Federal Court of Australia per s 44(1) Administrative Appeals Tribunal Act 1975 (Cth) ADMINISTRATIVE LAW – nature of an appeal under s 44(1) Administrative Appeals Tribunal Act 1975 (Cth) – need to identify a question of law – consideration of what constitutes a question of law – question of denial of procedural fairness before the Tribunal can constitute a question of law – no relevant question of law if issue not raised before the Tribunal PRACTICE AND PROCEDURE – appeal from Administrative Appeals Tribunal – notice of appeal to state precise question or questions of law per Rule 33.12(2)(b) of Federal Court Rules 2011 – failure to identify a question of law – self represented litigant – construing questions of law – deviation from strict requirement to state question of law with precision

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) Income Tax Assessment Act 1997 (Cth) Public Service Act 1999 (Cth) Federal Court Rules 2011