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The AAT has held that a taxpayer who gave up full time work to care for her husband was assessable on an amount paid to her under s 60AA of the Workers Compensation Act 1987 (NSW). Her husband had been seriously injured whilst at work. The payment under s 60AA was expressed to be "compensation for domestic assistance" and was not payable "unless the person who provides the assistance has lost income or forgone employment as a result of providing the assistance".

The taxpayer's argument that the payment was a lump sum payment of capital was rejected.

Riley and FCT [2014] AATA 664 (AAT, Professor Deutsch DP, 12 September 2014).

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