Registrar of the Accident Compensation Tribunal v Federal Commissioner of Taxation [1993] HCA 3 (20 October 1993)

HIGH COURT OF AUSTRALIA

THE REGISTRAR OF THE ACCIDENT COMPENSATION TRIBUNAL v. COMMISSIONER OF TAXATION (Matter No. M52 of 1992)
F.C. 93/045
Number of pages - 1

HIGH COURT OF AUSTRALIA
MASON CJ(1), BRENNAN(2), DEANE(1), DAWSON(2) TOOHEY(1) GAUDRON(1) AND McHUGH(2) JJ

HEARING

CANBERRA, 3, 4 February 1993
20:10:1993

ORDER

Matter to stand in the list on the same terms as matter No. M50 of 1992.

DECISION

MASON C.J., DEANE, TOOHEY AND GAUDRON JJ This appeal, which concerns moneys awarded pursuant to the Workers Compensation Act 1958 (Vic.) in consequence of the death of Leslie Frederick Matthes, raises the same issues as are raised in The Registrar of the Accident Compensation Tribunal v. Commissioner of Taxation (No. M50 of 1992) and, it was agreed by the parties, should abide the outcome of that appeal.

2. For the reasons given in The Registrar of the Accident Compensation Tribunal v. Commissioner of Taxation (No. M50 of 1992), this appeal should stand in the list on the same terms as the former matter. And, we would similarly indicate that we presently consider that the Registrar should pay the Commissioner's costs of the appeal to this Court and of the proceedings in the Federal Court.

BRENNAN, DAWSON AND McHUGH JJ For the reasons stated in our judgment in Matter No. M50 of 1992 we would allow the appeal, set aside the judgment of Jenkinson J. and in lieu thereof allow the Registrar's appeal against the Commissioner's refusal to allow the Registrar's objection to the assessment in respect of the income year ended 30 June 1988.