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"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
McCunn and Commissioner of Taxation	[2006] AATA 431; 62 ATR 1216	Administrative Appeals Tribunal	Australia	18 May 2006	AustLII		1
Bennett v Higgins	[2005] WASCA 197; 194 FLR 406; 58 AILR 400-100; (2005) 85 WAIG 3653; (2005) 146 IR 205	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	19 Oct 2005	AustLII		8
Commissioner of Taxation v Pitcher	[2005] FCA 1154; (2005) 146 FCR 344; (2005) 60 ATR 424; 99 ALD 479	Federal Court of Australia	Australia - Commonwealth	23 Aug 2005	AustLII		8
Applicant and Commissioner of Taxation	[2005] AATA 583; 59 ATR 1161	Administrative Appeals Tribunal	Australia	20 Jun 2005	AustLII		2
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		143
"Capital Gains Tax: Taxing the ‘ Right to Seek Compensation"	(2004) 19 Australian Tax Forum 159	Australian Tax Forum	Australia	circa 2004			1
Re Brackenreg and FCT	[2003] AATA 824; 53 ATR 1116	Administrative Appeals Tribunal	Australia	22 Aug 2003	AustLII		8
Dibb v Commissioner of Taxation	[2003] FCA 673; (2003) 53 ATR 290	Federal Court of Australia	Australia - Commonwealth	8 Jul 2003	AustLII		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		70
"The impact of capital gains tax on damages"	(2002) 31 Australian Tax Review 233	Australian Tax Review	Australia	circa 2002	Legal Online / Informit		1
"Income taxation of personal damages"	(2002) 31 Australian Tax Review 79	Australian Tax Review	Australia	circa 2002	Legal Online / Informit		1
Re Gillespie and FCT	(2001) 49 ATR 1012		Australia	circa 2001	Legal Online / Westlaw		3
Brooks v Commissioner of Taxation	[2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35	Federal Court of Australia	Australia - Commonwealth	9 Jun 2000	AustLII		45
Commissioner of Taxation v Scully	[2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		99
McMahon and Commissioner of Taxation	[1999] AATA 5; (1999) 41 ATR 1056	Administrative Appeals Tribunal	Australia	11 Jan 1999	AustLII		3
Seabright and Commissioner of Taxation	[1998] AATA 985; (1998) 40 ATR 1160	Administrative Appeals Tribunal	Australia	8 Dec 1998	AustLII		5
Carborundum Realty Pty Ltd v RAIA Archicentre Pty Ltd	(1993) 25 ATR 192		Australia	circa 1993	Legal Online / Westlaw		7
Re Taxation Appeals	[1992] AATA 55; (1992) 23 ATR 1057	Administrative Appeals Tribunal	Australia	18 Feb 1992	AustLII		3
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII		169
Provan v HCL Real Estate Ltd	(1992) 24 ATR 238; 9 BPR 16,895; 92 ATC 4,644		Australia	circa 1992	Legal Online / Westlaw		14
Tuite v Exelby	(1992) 25 ATR 81		Australia	circa 1992	Legal Online / Westlaw		10
Graham v Robinson	[1992] VicRp 18; (1992) 1 VR 279		Australia - Victoria	8 Feb 1991	AustLII		18
"General Principles of the Taxation of Fringe Benefits"	(1983-1985) 10 Sydney Law Review 90	Sydney Law Review	Australia	circa 1985	AustLII		2
Paklan Pty Ltd (In Liq) v Commissioner of Taxation (Cth)	(1983) 67 FLR 238; (1983) 14 ATR 457		Australia	circa 1983	Legal Online / Westlaw		35
Cullen v Trappell	[1980] HCA 10; (1980) 146 CLR 1; 29 ALR 1; (1980) 54 ALJR 295; 10 ATR 772; (1980) 1 ANZ Insurance Cases 60-042	High Court of Australia	Australia - Commonwealth	circa 1980	AustLII		232
McIntosh v Commissioner of Taxation	(1979) 25 ALR 557; (1979) 45 FLR 279; (1979) 10 ATR 13		Australia	circa 1979	LexisNexis AU		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		190
Comptroller-General of Inland Revenue v Knight	[1973] AC 428		United Kingdom	circa 1973	LexisNexis / Westlaw		20
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		320
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII		84
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		384
British Transport Commission v Gourley	[1955] UKHL 4; [1956] AC 185; [1955] 3 All ER 796; (1956) 2 WLR 41	House of Lords	United Kingdom	8 Dec 1955	BAILII		336
Higgs v Olivier	[1952] 1 Ch 311; 33 Tax Cas 136	Court of Chancery	United Kingdom	circa 1952	LexisNexis / Westlaw		16
Dale v de Soissons	(1950) 32 Tax Cas 118		United Kingdom	circa 1950			9
Henley v Murray	[1950] 1 All ER 908; (1950) 31 Tax Cas 351		United Kingdom	circa 1950	LexisNexis		34
Bennett v FCT	[1947] HCA 25; (1947) 75 CLR 480; 8 ATD 265	High Court of Australia	Australia - Commonwealth	12 Aug 1947	AustLII		13
Carter v Wadman	(1946) 28 Tax Cas 41		United Kingdom	circa 1946			14
Beak v Robson	[1943] AC 352; (1943) 25 Tax Cas 33		United Kingdom	circa 1943	LexisNexis / Westlaw		18
Commissioner of Taxes (Vic) v Phillips	[1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20	High Court of Australia	Australia - Commonwealth	27 Apr 1936	AustLII		41
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		96
Californian Oil Products Ltd (In Liquidation) v FCT	[1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10	High Court of Australia	Australia - Commonwealth	24 Aug 1934	AustLII		41
Hunter v Dewhurst	16 Tax Cas 605; (1931) 145 LT 225		United Kingdom	circa 1931			36
Chibbett v Joseph Robinson & Sons	(1924) 9 Tax Cas 48		United Kingdom	circa 1924			12
FCT v McArdle	(1988) 19 ATR 1901		Australia	circa 1901	Legal Online / Westlaw		10