Your shopping cart is empty

The Full Federal Court (Edmonds, Emmett and Rares JJ) has dismissed the taxpayer's appeal from the decision of Murphy J in Sent v FCT [2012] FCA 382 (16 April 2012), who had held that a payment to an executive share trust on behalf of the taxpayer, the managing director of a public company, in connection with the cancellation of his bonus entitlements (accrued, accruing and yet to accrue) was ordinary income and wholly assessable to the taxpayer.

Sent v FCT [2012] FCAFC 187 (Full Federal Court; Edmonds, Emmett and Rares JJ; 19 December 2012).


Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To