Catchwords
Income Tax – Income - Eligible termination payment - Whether lump sum payment received by member of superannuation fund for total and permanent disability "consideration ... in respect of ... personal injury".
Practice and procedure – High Court - Criteria for grant of leave to an intervener or amicus curiae.
Words and phrases – "consideration" - "in respect of".
Income Tax Assessment Act 1936 (Cth) – ss 27A(1)(n), 27G.