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30 Jan 13 Taxpayer's termination was not a "genuine redundancy" - Weeks

The Full Federal Court (Dowsett, Besanko and Robertson JJ) has dismissed the taxpayer's appeal from the decision of Reeves J in Weeks v FCT [2012] FCA 342 (4 April 2012), who in turn had dismissed the taxpayer's appeal from the decision of the AAT in The Taxpayer and FCT [2011] AATA 499 (20 July 2011).

The AAT held that the taxpayer, a former ATO officer, whose employment was terminated after she had accepted an offer of voluntary redundancy, and who received a redundancy payment, had not received a "genuine redundancy payment" within the meaning of s 83-175 of ITAA1997. Accordingly, the payment received was not exempt but subject to tax.

The Full Federal Court said at para 19: "...we see no inconsistency between the employee being excess to the requirements of the Agency and the employee’s position not being (genuinely) redundant."

Weeks v FCT [2013] FCAFC 2 (Full Federal Court; Dowsett, Besanko and Robertson JJ; 25 January 2013).


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