Full Court Minute Books

Case S144/2016

Blank v. Commissioner of Taxation

Case No.


Case Information

Lower Court Judgment

29/10/2015 Federal Court of Australia (Kenny J, Robertson J, Pagone J)

[2015] FCAFC 154


Income tax – Where appellant participated in profit participation schemes as an employee of company group in foreign countries and in Australia – Where employee allocated ‘profit participation units’ and equal number of shares in holding company – Whether amount assessable as ordinary income or as a capital gain.

Short particulars


16/05/2016 Hearing (SLA, Sydney)

30/05/2016 Notice of appeal

20/06/2016 Written submissions (Appellant)

20/06/2016 Chronology (Appellant)

11/07/2016 Written submissions (Respondent)

25/07/2016 Reply

23/08/2016 Hearing (Full Court, Canberra) (Audio-visual recording)

24/08/2016 Hearing (Full Court, Canberra) (Audio-visual recording)

09/11/2016 Judgment (Judgment Summary)