McLaurin v Federal Commissioner of Taxation104 CLR 381
1961 - 0307C - HCA
And: Federal Commissioner of Taxation
Taxation and revenue
Lump sum settlement damages payment
Method of calculation unknown
Claim that whole or part of amount paid assessable income
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.