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Case study: Stretcher case

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Published on 01 Sep 98 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The application of income tax legislation to capital amounts received by individuals as a result of personal injury has generally been concessional and often completely tax free. In a recent case the ATO tried to have this precedent overturned, as this article explains.

Author profiles

Laurie JOHANSEN
Laurie is a senior manager with Greenwoods & Freehills Pty. Limited. In 1994 he joined Greenwoods & Freehills after working for 10 years in the Australian Taxation Office, the last six years as an Advisings Officer specialising in superannuation and related issues.
Current at March 2004
Prof Richard Vann CTA
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. - Current at 11 July 2019
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