The High Court has refused applications by the taxpayer for special leave to appeal against the decisions of the Full Federal Court in Weeks v FCT [2013] FCAFC 2 and Weeks v FCT and Commonwealth of Australia [2013] FCAFC 78.
- In the first case, the Court had confirmed that a termination payment made to the taxpayer (a former senior ATO officer) because her services could no longer be effectively utilised by her employer was not a “genuine redundancy payment” under s 83-175 of the ITAA 1997.
- In the second case, the Court had denied the taxpayer’s claim for compensation and pecuniary penalties for alleged breaches by the ATO and the Commonwealth of an enterprise agreement contrary to s 50 of the Fair Work Act 2009.
[LTN 122, 27/6/13]