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Case study: Stretcher case


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:

Author Photo - Richard Vann CTA
Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998•1999), the Review of International Taxation (2002•2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995•2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online. Current at 17 March 2016 Click here to expand/collapse more articles by Richard J VANN.
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
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