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Seabright and Commissioner of Taxation   flag  5

[1998] AATA 985; (1998) 40 ATR 1160
Administrative Appeals Tribunal
Australia
8th December, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker? [2016] ATOTD 18 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker? [2016] ATOTD TD2016/18 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TR 2003/13 - Income tax: employment termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase 'in consequence of' [2003] ATOTR TR2003/13 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/13 - Income tax: employment termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase 'in consequence of' [2003] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment" (2007) 10 Journal of Australian Taxation 1 Black, C Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
State Superannuation Act 1988 (Vic)

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