Blank v. Commissioner of Taxation
Case No.
S144/2016
Case Information
Lower Court Judgment
29/10/2015 Federal Court of Australia (Kenny J, Robertson J, Pagone J)
Catchwords
Income tax – Where appellant participated in profit participation schemes as an employee of company group in foreign countries and in Australia – Where employee allocated ‘profit participation units’ and equal number of shares in holding company – Whether amount assessable as ordinary income or as a capital gain.
Documents
16/05/2016 Hearing (SLA, Sydney)
30/05/2016 Notice of appeal
20/06/2016 Written submissions (Appellant)
20/06/2016 Chronology (Appellant)
11/07/2016 Written submissions (Respondent)
25/07/2016 Reply
23/08/2016 Hearing (Full Court, Canberra) (Audio-visual recording)
24/08/2016 Hearing (Full Court, Canberra) (Audio-visual recording)
09/11/2016 Judgment (Judgment Summary)