Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Boyn [2013] FCA 232 Citation: Commissioner of Taxation v Boyn [2013] FCA 232
Appeal from: [2012] AATA 660
Parties: COMMISSIONER OF TAXATION v SIEGFRIED BOYN
File number: NSD 1651 of 2012
Judge: EDMONDS J
Date of judgment: 20 March 2013
Catchwords: INCOME TAX – employee termination payment ("ETP") – tax payable on taxable component where taxable component exceeds ETP cap amount giving rise to an employment termination remainder ("ETR") – calculation of ETR where excess exceeds taxable income by reason of allowable deductions exceeding the sum of the ETP cap amount and other classes of assessable income other than the excess
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1997 (Cth) ss 4, 82, 960 Income Tax Assessment Act 1936 (Cth) s 6 Income Tax Rates Act 1986 (Cth) s 3, 4, 12, Sch 7 Pt I
Cases cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (NT) (2009) 239 CLR 27 referred to Commissioner of Taxation v Consolidated Media Ltd (2012) 293 ALR 257 referred to MacCormick v Commissioner of Taxation (1984) 158 CLR 622 referred to
Date of hearing: 25 February 2013
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 28
Counsel for the Applicant: Mr SB Lloyd SC
Solicitor for the Applicant: Australian Taxation Office, Legal Services Branch
Respondent: The respondent appeared in person
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate