Taxation Determination

TD 2008/9ER - Erratum

Income tax: are amounts mistakenly paid as salary or wages to employees (or as income support payments or worker's compensation amounts to persons), to which they are not beneficially entitled, but are obliged to repay, 'ordinary income' under section 6-5 of the Income Tax Assessment Act 1997?

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Erratum

This Erratum corrects Taxation Determination TD 2008/9 to amend the case citation of Federal Commissioner of Taxation v. Dixon (1952) 86 CLR 540; [1952] HCA 65.

TD 2008/9 is corrected as follows:

1. Footnote 4

Omit the text; substitute:

Federal Commissioner of Taxation v. Dixon (1952) 86 CLR 540; [1952] HCA 65

2. Case references

Omit:

Dixon v. FC of T (1952) 85 CLR 540

Substitute:

Federal Commissioner of Taxation v. Dixon (1952) 86 CLR 540; [1952] HCA 65

This Erratum applies on and from 30 April 2008.

Commissioner of Taxation
14 May 2008

References

ATO references:
NO 2006/20258