Dibb v Commissioner of Taxation

• 1. Taxation
  2. › Income tax
  3. › Eligible termination payments
  4. › Payment made in settlement of litigation
  5. › Whether payment made 'in consequence of' termination of employment
  6. › Income Tax Assessment Act 1936 (Cth), s 27A(1)
• 1. Taxation
  2. › Income tax
  3. › Eligible termination payments
  4. › Bona fide redundancy payments
  5. › Whether dismissal was 'by reason of the bona fide redundancy of the taxpayer'
  6. › Whether redundancy assessed by reference to job title or duties performed
  7. › Whether words 'by reason of bona fide redundancy' qualify dismissal or payment
  8. › Income Tax Assessment Act 1936 (Cth), ss 27A(1)(ja), 27F(1)
• 1. Taxation
  2. › Income tax
  3. › Eligible termination payments
  4. › Exclusion for consideration for personal injury
  5. › Whether Commissioner required to determine if personal injury suffered where settlement does not apportion sum to personal injury
  6. › Income Tax Assessment Act 1936 (Cth), s 27A(1)(n)
• 1. Words and Phrases
  2. › 'bona fide redundancy'
  3. › Income Tax Assessment Act 1936 (Cth), s 27F

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