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Taxation of lump sum insurance settlements
Record ID:
22908
Format:
LIJ Article
Year:
2002
Author:
Johnson, James ;
Subject:
Taxation ; Lump Sum Payments ; Insurance ; Settlement of Insurance Claims ;
Source:
LIJ (2002) 76 No 10
Date_of_entry:
01/11/2002
Notes:
In the case listed below Merkel J of the Federal Court has confirmed that lump sum payments to an insured under a temporary and permanent disability insurance policy are taxable as income in the hands of the insured
Section:
Tax Issues
Cases:
Sommer v Commissioner of Taxation [2002] FCA 1205 ;
Month:
November

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