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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   flag 

[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 flag 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 flag 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 flag 36

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