Your shopping cart is empty

14 Jan 099 No error of law in relation to redundancy payment - Branson

The Federal Court (Emmett J) has held that the AAT did not err in concluding that a redundancy payment made to the taxpayer did not relate solely to a period of employment of the taxpayer during which he was not a resident of Australia. The AAT had found as a fact, on the material before it, without error, that the redundancy payment related both to the period of the taxpayer's employment while a resident of Australia from 1992 to 2000, as well as the period of his employment from 2000 to 2002, during which he was resident in Japan. Nor was there any error of law on the part of the AAT in concluding that dissection of the redundancy payment was not permissible in the circumstances before it: Branson v FCT [2008] FCA 1874 (Federal Court, Emmett J, 1 December 2008).

For a copy of the decision, go here.

Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To