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The ATO has issued a Decision Impact Statement in relation to the AAT's decision in Sills and FCT [2010] AATA 843; 2010 ATC 10-164. The case concerned whether certificates provided by medical practitioners satisfy the legislative requirements for determining whether any part of an eligible termination payment or an employment termination payment contains an invalidity component which is exempt from income tax. The AAT held that the medical certificates properly answered the questions posed by s27G(b)(i)(B) of ITAA 1936 and s82-150(1)(d) of ITAA 1997, and, therefore, the payments received contained an invalidity payment and an invalidity segment.

The decision confirms that the Tribunal will not look behind the conclusion expressed in a medical certificate where the medical practitioner has properly answered the questions raised by the relevant legislation.


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