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The AAT has held that a voluntary redundancy payment received by a former officer of the ATO who took "voluntary redundancy" from the ATO was not a "genuine redundancy payment" for the purposes of s 83-175 of ITAA97.

The evidence was that the taxpayer’s job remained and would need to be performed by another ATO officer. It followed that the taxpayer’s position was not redundant, even if she was no longer able to be utilised in that role: The Taxpayer and FCT [2011] AATA 499 (AAT, McCabe SM, 20 July 2011).


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