Repatriation Commission v Boardman, David Ralph & Anor [1996] FCA 107
For the purpose of determining the increase in the respondents' ordinary income under s46AB, the calculation required by s46AD must include all distributions made to holders of Commonwealth Bank shares during the relevant period, regardless of when the individual pensioners acquired their shares.
- Jurisdiction
- Australia
- Judgment Date
- 01 March 1996
- Procedural Posture
- Appeal / On Appeal From the Veterans' Appeals Division of the Administrative Appeals Tribunal
- Outcome
- Appeal allowed
- Legal Topics
- ["veterans' Entitlements" 'statutory Interpretation' 'calculation of Ordinary Income for Pension Purposes']
Case Brief
Summary, issues, holding and outcome
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Procedural Posture
Appeal / On Appeal From the Veterans' Appeals Division of the Administrative Appeals Tribunal
Legal Issues
- 1 ["Proper construction of ss46AB and 46AD of the Veterans' Entitlements Act 1986 (Cth)" "Whether distributions paid prior to purchase can be taken into account in calculating pensioners' ordinary income"]
Ratio Decidendi
For the purpose of determining the increase in the respondents' ordinary income under s46AB, the calculation required by s46AD must include all distributions made to holders of Commonwealth Bank shares during the relevant period, regardless of when the individual pensioners acquired their shares.
Court Disposition
Appeal allowed
Orders
- ['The appeal is allowed and the decision of the Administrative Appeals Tribunal of 11 August 1995 is set aside.' 'The decision of the Repatriation Commission of 14 December 1993 is affirmed.' 'No order as to costs.']
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