McLaurin v Federal Commissioner of Taxation

104 CLR 381
1961 - 0307C - HCA

Between: McLaurin
And: Federal Commissioner of Taxation

High Court of Australia

Dixon CJ
Fullagar J
Kitto J

Subject References:
Taxation and revenue
Income tax
Lump sum settlement damages payment
Method of calculation unknown
Claim that whole or part of amount paid assessable income

Legislative References:
Income Tax and Social Services Contribution Assessment Act 1936 (Cth) - s 17; s 26(j); s 59

Hearing date: SYDNEY 14 December 1960; 15 December 1960
Judgment date: 7 March 1961



Order that the question in the case stated be answered that no part of the said sum of PD10,640 should be so included.

Costs of the case stated to be paid by the respondent the Commissioner of Taxation of the Commonwealth of Australia.