Allsop v Federal Commissioner of Taxation

(1965) 113 CLR 341
39 ALJR 201

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(Judgment by: Windeyer JJ.)

ALLSOP
v FEDERAL COMMISSIONER OF TAXATION

Court:

Judges: Barwick C.J., Taylor

Windeyer JJ.

Judgment date: 9 September 1965

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Judgment by:
Windeyer JJ.

I agree that the appellant is not liable to income tax in respect of the receipt by him of the sum of 37,000 pounds in question.

He had commenced an action to recover from the Government of New South Wales the sum of 54,868 pounds as money had and received to his use. He took 37,000 pounds not simply in satisfaction of his claim in that action but in consideration of his release by deed of a variety of claims that he had, or might be thought possibly to have, ag the Government. It does not appear from the material before us that the sum of 37,000 pounds, or any definite part of it, was computed, paid and received as a refund of particular amounts that had paid by the appellant for road charges and which had been allowed as deductions in the assessment of his taxable income.