Taxation for Federal Commissioner of Taxation- myassignmenthelp

Question: Discuss about theTaxation for Federal Commissioner of Taxation. Answer: Introduction to the Case The appellant was a past member and staff that worked in the office of the department of Australian Taxes. She had been carrying on her work diligently but in the current times she started looking for new options and availability as she wanted to explore before retirement. In the current time, she had been taking leaves of long duration and that too for purpose of recreation and other entertainment purposes. The work cannot get stopped and thus in her absence, the work used to get allocated to the employees who had equal efficiency. On her arrival, she thought that she is no more useful for the company as her work was being done by others. Thus, she decided and wrote an email to the director of the office for getting a voluntary redundancy. At the initial stage, the officers went against the voluntary redundancy email and said that there was situation that represented her reduction in value in the department. On subsequent visit to the email it was approved that the email must be accepted and thus the dismissal of the employee was granted and the same was done in a manner formal to the office. The acceptance of the email was the not the issues that was represented in the case but the main concern and argument of the case was the taxability of the payment of the redundancy. She went for appeal as the Commissioner charged him $7,825 as liability of tax that was Nil as per the appellant. The Section that was under Breach The Acts of the Income tax has perfectly taken into account the payments and taxability of the amount that has a relation with redundancy. As per 83-175 of the Acts of the Income tax, the payments are considered fair and genuine in cases where the payments are made in genuine terms. The redundancy is said genuine when the payments are higher than the payments of voluntary termination. The case requires the knowledge of the character and nature of the payments to determine the genuine nature of the redundancy and other payments. The policies and regulations that states that the possibility of the termination among employees arises at the time when the count of the employees increases as per the requirement, is contained in the Public Services Act. Further, when situations arise that the terms and policies of the company are getting breached and not going as per the agreements, there can be a conduct of termination (Ravn and Sterk 2013). Within the structure of a workplace, there are a variety of modifications that occurs frequently. The reasons include the aspects of the modern day approaches that include the technological and other changes. The adoption of such approaches takes time and thus it might be possible that the employees become incapable in utilizing the modern day approaches with higher efficiency. The lack of training within the employees can be the result of the non utilization or ineffective manner of utilizing the scenarios of the job and also the conducting of the procedures in an effective manner. The agency must take steps to train and support the employees to get out of such lacking situation and get an effective and efficient approach towards maintaining the modern day outgoings and careers facilities. The employees must be respected and must allow them to leave their jobs and offices with a lot of dignity as they had rendered their services towards the good of their company. Findings of the Facts in the Case The individual was dismissed from the employment of the office in a formal manner after the acceptance of the email forwarded to the directors. The statement of the taxability imposed on the payment of redundancy was presented before the Tribunal and the case was further taken under the study and investigation. The main findings of the Tribunal consisted that the appellant services were not being in an efficient manner and that the co workers or the individuals who had similar capacities and talent can only be efficient in carrying out the jobs (Moore 2015). A number of arguments formed the case as the same was a requirement for distinguishing the variety of losses occurring within the workplace. The findings also constituted the following points stated below: The jobs requirements related with the performances are distinguished A statement related to the rules and policies of the Income tax assessment Act and other related acts was prepared. It was declared that the selection of the employees must be done in an effective manner. The employees will not be declared useless or ineffective even when they are unable to perform out their duties and responsibilities as performed by the old and past employees (Cotter 2012). Proceedings of Court The proceedings of the court of law considered the following: The amount that is paid towards the employees, at the time of the termination or removal must be taken into account. The same must be considered as the employee termination payments and there were clauses under the Public Service Act that stated the conditions of terminating the employees. As per the clauses, the termination could take place when the available employees exceed the required number of employees in an organization (Enchautegui 2012). The reasons behind the treatment of the payments under the head of employee termination was accounted and considered. The redundancy payments as per the agreements of the agency were also considered as per the Act of Income tax assessment. There are grounds that the ATO had decided for proving the validity of the payments that was made at the termination time of the employees. Thus, the same must be followed for effective calculation of the amount. The method of the payment is another significant and noteworthy consideration as it involves the reserves from where the amount is required to get paid. In this case, the payments were to be done by officers from the consolidated reserves. In the case there were implications done towards the determination and identification of payments at times of termination. The genuine nature of the payments must be decided for effectiveness of the payments as per the law and taxes. The case is not the part of the payments of genuine redundancy and hence there will be changes in the nature of disposition of the payments. Deliberation of Judgments There was a variety of claims that were under imposition and a several number of inconsistencies that was a part of the process of decision making. There were many distractions that occurred before the judgments had been declared at the final stage. There were also a number of inconsistencies that formed part of the acts and the laws. The concept of the redundancy payments was not broad in features and characteristics. There were a number of failures on the part of the tribunal and the same considered the accuracy in the procedures that conducted the details study of the facts and data regarding the status and the position of the appellant individual in the case. The process and technique applied by the Tribunal was considered wrong and was under several criticisms. The methods were criticized on terms that the data collected from the systems would be inaccurate and incorrect that would have been a result of the non cross examination or investigation of the processes that had been un dertaken by the Tribunal. The first and foremost case referred was the consideration made towards the effective removal of the errors. The case was that of Dib and the same was referred to the Tribunal for the tax appeal and towards removing the errors that occurred within the case. The important facts that the Tribunal will possibly consider and take into account the effective conduct of the appeal under the case. Further, the elimination of the errors was another consideration of the Tribunal and part of law. There was a connection made that was related to the terms and agreements of the agency and the same were misconstrued by Tribunal. The statements were made that had connection to the acts and responsibilities undertaken by the Tribunal. It stated that he had been responsible and had acted in a diligent and efficient manner and had not misunderstood any roles and responsibilities. Lastly, on the effective analysis by the commissioner, it was stated that the appellant was not appreciated and respected. On the other hand, there were impositions of the taxes and other legal considerations that formed the part of the treatment of the payment of genuine redundancy. On the basis of the above evaluation and analysis it was decided that the facts and the findings would lend a hand in the recognition of the exactness and accurateness in the payments of redundancy. The employee in relation to the payments of the redundancy did face a several amount of problems that were unstable and inconsistent in nature. The employees also faced the problems related to the agency and the excessiveness in the number of employees. There were a wide range of inconsistencies that formed the part of errors evolving within the case and thus the law of court had to take steps in removing the same (DaleOlsen 2013). Conclusion The payments received were taxable and liable under the head of employee termination payments and the same was found after the proper evaluation and analysis of the findings above. A number of arguments formed the case as the same was a requirement for distinguishing the variety of losses occurring within the workplace. The nature of redundancy of genuine payments was under numerous arguments. The payments were a component of the regulations and lawmaking declarations of the Acts related to the Income Tax Assessment. It was liberated from the tax impositions imposed by the government. In the case there were implications done towards the determination and identification of payments at times of termination. The genuine nature of the payments must be decided for effectiveness of the payments as per the law and taxes. The case is not the part of the payments of genuine redundancy and hence there will be changes in the nature of disposition of the payments. The statement of the taxability imposed on the payment of redundancy was presented before the Tribunal and the case was further taken under the study and investigation. The main findings of the Tribunal consisted that the appellant services were not being in an efficient manner and that the co workers or the individuals who had similar capacities and talent can only be efficient in carrying out the jobs. There were relations in the decision making processes by the AAT and clarity related to the payments of voluntary redundancy. There were judgments held that had relation with the position of redundancy. The case considered did not have a genuine nature and thus the payments of redundancy will be taxable under the required head. 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