Commissioner of Taxation v Baya Casal

• 1. Taxation
  2. › Income tax
  3. › Genuine redundancy payment
  4. › Meaning of 'genuinely redundant'
  5. › Part-time employee paid hourly
  6. › Whether material reduction in hours and remuneration sufficient to establish genuine redundancy
  7. › Whether position genuinely redundant where skills and duties of new role similar
  8. › Income Tax Assessment Act 1997 (Cth), s 83-175(1)
• 1. Taxation
  2. › Income tax
  3. › Genuine redundancy payment
  4. › Attributes of employee's 'position'
  5. › Whether remuneration and hours of work are attributes of a 'position'
  6. › Whether reduction in remuneration can be determinative of redundancy
  7. › Evaluative assessment of fact and degree
  8. › Income Tax Assessment Act 1997 (Cth), s 83-175(1)
• 1. Taxation
  2. › Private rulings
  3. › Appeal from objection decision
  4. › Scope of review
  5. › Court confined to scheme as described in ruling
  6. › Construction of scheme where language general or vague
  7. › Taxation Administration Act 1953 (Cth), Sch 1, Div 359

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