Zaghloul v Commissioner of Taxation [2020] FCA 469

TAXATION - appeal from decision of the Administrative Appeals Tribunal affirming Commissioner of Taxation's decision to disallow applicant's objection against income tax assessment - where applicant's employer made lump sum payment to applicant - where Tribunal found lump sum payment was back payment for period when applicant's employer failed to make weekly payments for total incapacity - where Workers' Compensation and Injury Management Act 1981 (Cth) provides for an election to receive compensation as a lump sum payment in certain limited circumstances - whether applicant should be treated as if he made election - whether lump sum payment should be treated as an Employment Termination Payment - whether lump sum payment should be treated as income earned in previous years - appeal dismissed

Full decision here