Blank v. Commissioner of Taxation, [2015] FCAFC 154, aff'd [2016] HCA 42

Case History

Case tabs

Summaries

Summary Under

phantom profit participation unit amounts not income until paid by employer rather than when due

The taxpayer was employed by Glencore International AG (“GI”) or a subsidiary from November 1991 to December 2006, with his employment in...

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Summary Under

no apportionment possible between resident and non-resident services

aff'd on other grounds

The taxpayer was employed by Glencore International AG (“GI”) or a subsidiary from November 1991 to December 2006, with his employment in...

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Summary Under

payments under phantom units not received when they vested

In 1994, a non-resident executive was granted units which entitled him, on retirement, to receive payments calculated by reference to the...

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