Registrar of Accident Compensation Tribunal v Commissioner of Taxation [1993] HCA 1

High Court of Australia Mason C.J. Brennan, Deane, Dawson, Toohey, Gaudron and McHugh JJ. Registrar of Accident Compensation Tribunal v Commissioner of Taxation [1993] HCA 1

ORDER Matter to stand in the list. Parties to bring in on or before 3 November 1993 agreed minutes of order in accordance with the reasons for judgment. If parties are unable to reach an agreement on minutes of order, written submissions as to the appropriate orders to be made to be filed and served by the parties by 10 November 1993. Parties to have liberty to file and serve within seven days of such service written submissions in reply. The following order was pronounced, conforming with minutes brought in by the parties:— Appeal allowed. Set aside the assessment and remit the matter to the respondent for reassessment of the appellant's taxable income in accordance with the Court's reasons for judgment. Each party to bear its own costs of this appeal.

Cur. adv vult.

The following written judgments were delivered:—

Oct. 20 Mason C.J., Deane, Toohey and Gaudron JJ.

This is one of three appeals raising the question whether the Registrar of the Accident Compensation Tribunal ("the Registrar") is liable to pay tax, as trustee, on money credited as interest to accounts kept by him with respect to awards of compensation made under the Workers Compensation Act 1958 Vic which, ultimately, came to be administered by him pursuant to that same Act. Strictly, the appeals are appeals to the Full Court of the Federal Court of Australia. They were removed into this Court pursuant to s. 40(1) of the Judiciary Act 1903 Cth for the reason that they involve a question under s. 114 of the Constitution.

Factual and legislative background

In June 1979 an award of compensation in the sum of $23,940 was made in consequence of the death of Alexander Joseph Abela. It is common ground that the award was made for the benefit of his dependants — his widow (Carol Abela, now Mrs. Payne) and his three daughters (Lisa, Michelle and Tanya) — who are together referred to as "the Abela family".