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Case study: Stretcher case
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