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CR 2019/84 - Treatment of compensation payments received under the Fisheries Act 1995 (Vic) relating to the removal of commercial net fishing from the Gippsland Lakes

[2019] ATOCR CR2019/84

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Marine and Fisheries Legislation Amendment Bill 2019 (Vic)
Fisheries Act 1995 (Vic)	s1, s5, s6, s8, s10, s15, s20, s25, s30, s40, s45, s102, s104, s108, s116, s118, s124, s152, s155
Marine and Fisheries Legislation Amendment Act 2019 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Commissioner of Taxation (NSW) v Meeks	[1915] HCA 34; (1915) 19 CLR 568; 21 ALR 244	High Court of Australia	Australia - Commonwealth	29 Apr 1915	AustLII		36

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