On 26 June 2013, the High Court refused the taxpayer's application for special leave to appeal the decision.
The case concerned whether a termination payment was a genuine redundancy payment and, if not, whether there was inconsistency between that outcome and the taxpayer as an employee being excess to the employer's requirements.
The Full Court unanimously dismissed the taxpayer's appeal with costs for the following reasons:
- The payment made to the taxpayer in relation to the termination of her employment was not a tax free "genuine redundancy payment" for the purposes of s 83-175(1) of ITAA 1997.
- There is no inconsistency between the taxpayer as an employee being excess to requirements under s 29(3)(a) of the Public Service Act 1999 and her position not being genuinely redundant under s 83-175 of ITAA 1997.
The Decision Impact Statement states that the Full Court's decision is consistent with the ATO view.