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Commissioner of Taxation v Pitcher   flag  8

[2005] FCA 1154; (2005) 146 FCR 344; (2005) 60 ATR 424; 99 ALD 479
Federal Court of Australia
Australia - Commonwealth
23rd August, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stark v Commissioner of Taxation [2023] FCA 1523 Federal Court of Australia Australia - Commonwealth 19 Dec 2023 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 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
Sills and Commissioner of Taxation [2010] AATA 843 Administrative Appeals Tribunal Australia 29 Oct 2010 AustLII flag
CR 2010/8 - Income tax: assessability of lump sum compensation receipts and interest paid under section 45A of the Workers Rehabilitation and Compensation Act 1986 (South Australia) [2010] ATOCR 8 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/8 - Income tax: assessability of lump sum compensation receipts and interest paid under section 45A of the Workers Rehabilitation and Compensation Act 1986 (South Australia) [2010] ATOCR CR2010/8 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
A Tax Payer and Commissioner of Taxation [2006] AATA 980; 65 ATR 415 Administrative Appeals Tribunal Australia 20 Nov 2006 AustLII flag 1

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
Taxation Laws Amendment (Superannuation) Bill 1992 (Cth)
Income Tax Assessment Act 1936 (Cth)
Safety, Rehabilitation and Compensation Act 1988 (Cth) s19, s20, s21, s21A, s22, s30, s137
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)
Taxation Laws Amendment Act (No. 2) 1989 (Cth)
Trade Practices Act (Cth)
Rules (Cth)
Fair Trading Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Dibb v Commissioner of Taxation [2004] FCAFC 126; (2004) 136 FCR 388; (2004) 207 ALR 151; (2004) 55 ATR 786; [2004] ALMD 5780 Federal Court of Australia Australia - Commonwealth 13 May 2004 AustLII flag 143
Dibb v Commissioner of Taxation [2003] FCA 673; (2003) 53 ATR 290 Federal Court of Australia Australia - Commonwealth 8 Jul 2003 AustLII flag 8
Le Grand v Commissioner of Taxation [2002] FCA 1258; (2002) 124 FCR 53; (2002) 195 ALR 194; (2002) 51 ATR 139 Federal Court of Australia Australia - Commonwealth 15 Oct 2002 AustLII flag 70
Meroka v Minister for Immigration and Multicultural Affairs [2002] FCA 482; (2002) 117 FCR 251; 70 ALD 298 Federal Court of Australia Australia - Commonwealth 19 Apr 2002 AustLII flag 188
Gillespie and Commissioner of Taxation [2001] AATA 1009; 49 ATR 112 Administrative Appeals Tribunal Australia 11 Dec 2001 AustLII flag 2
Coward and Commissioner of Taxation [1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83 Administrative Appeals Tribunal Australia 9 Mar 1999 AustLII flag 9
Totalizator Agency Board v Commissioner of Taxation (1996) 69 FCR 311; (1996) 139 ALR 644; (1996) 33 ATR 413 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 18
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
S P Investments Pty Ltd v Commissioner of Taxation (1993) 41 FCR 282; (1993) 112 ALR 443; (1993) 25 ATR 165 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 17
FCT v Inkster (1989) 24 FCR 53 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 31
FCT v Slaven (1984) 1 FCR 11; (1984) 52 ALR 81; (1984) 15 ATR 242; (1984) 3 ANZ Insurance Cases 60-549 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 69
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Tinkler v FCT [1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408 Federal Court of Australia Australia - Commonwealth 14 Dec 1979 AustLII flag 65
McIntosh v Commissioner of Taxation (1979) 25 ALR 557; (1979) 45 FLR 279; (1979) 10 ATR 13 Australia circa 1979 LexisNexis AU flag 107
Reseck v FCT [1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370 High Court of Australia Australia - Commonwealth 30 Sep 1975 AustLII flag 190
Burt v Commissioner of Taxation [1912] HCA 74; (1912) 15 CLR 469 High Court of Australia Australia - Commonwealth 4 Nov 1912 AustLII flag 40

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