Zaghloul v Commissioner of Taxation [2020] FCA 469

FEDERAL COURT OF AUSTRALIA

Zaghloul v Commissioner of Taxation [2020] FCA 469 File number: WAD 509 of 2019

Judge: COLVIN J

Date of judgment: 8 April 2020

Catchwords: TAXATION - appeal from decision of the Administrative Appeals Tribunal affirming Commissioner of Taxation's decision to disallow applicant's objection against income tax assessment - where applicant's employer made lump sum payment to applicant - where Tribunal found lump sum payment was back payment for period when applicant's employer failed to make weekly payments for total incapacity - where Workers' Compensation and Injury Management Act 1981 (Cth) provides for an election to receive compensation as a lump sum payment in certain limited circumstances - whether applicant should be treated as if he made election - whether lump sum payment should be treated as an Employment Termination Payment - whether lump sum payment should be treated as income earned in previous years - appeal dismissed

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1997 (Cth) s 6.5 Taxation Administration Act 1953 (Cth) s 14ZZ Workers' Compensation and Injury Management Act 1981 (WA) s 31C

Cases cited: Comcare v Etheridge [2006] FCAFC 27; (2006) 149 FCR 522 Dossett v TKJ Nominees Pty Ltd [2003] HCA 69; (2003) 218 CLR 1 Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315

Date of hearing: Determined on the papers

Date of last submissions: 17 March 2020 (Applicant) 3 February 2020 (Respondent)