In the Marriage of Mccarney and Mccarney;1 in the Marriage of Read and Read2

Date01 December 1977
DOI10.1177/0067205X7700800405
Published date01 December 1977
Subject MatterCase Notes
494 Federal
Law
Review
[VOLUME
8
the Assessment Act.
10
It
is,
however, clear that such pensions paid
during the period 1July 1976 and
21
April 1977
(for
which assess-
ments would not normally
be
issued until after 30 June 1977) will be
treated by the Commissioner
as
exempt from tax, but that pensions
paid after
21
April 1977 will, of course, be taxable in accordance with
the amendment made by section 4of Act No. 57 of 1977.
While, therefore, Fred Goodfellow has been rewarded for his per-
severance in pursuing his case to the highest judicial authority in the
land
by
adecision of that authority in his favour, the decision will be
of limited benefit to him because of the subsequent amendments of
section 23AD, and even more so, it seems, for other recipients of
D.F.R.B. and D.F.R.D.B. invalidity pensions, because of the operation
of section 170 of the Assessment Act. K. T.
ALLIlN*
IN
THE
MARRIAGE
OF
McCARNEY AND McCARNEY;1
IN
THE
MARRIAGE
OF
READ AND READ2
]?amily
Law
Act
-
SSe
4(
l)(ca), (e); 114{1), {3) -
Extent
of
injunction
power -
Extent
of
property power -
How
to
reconcile injunction and
property power -
No
proceedings for principal relief afoot.
Family
Law
Act
-
SSe
113;
118
-Application for declaration 0/
validity -Purpose
to
confer
jurisdiction
to
make
property orders -
No
doubt as
to
validity
of
marriage.
The High Court decision in Russell
v.
Russell; Farrelly
v.
FarrellyS
and the subsequent Family Law Amendment Act 1976 appeared to
render unsuccessful the Commonwealth Parliament's attempt to give to
courts exercising federal jurisdiction the power to deal with the pro-
perty rights of the parties to a'marriage before the institution of
proceedings for principal relief.4This power was given to courts
administering the Fanlily Law Act 1975 by paragraph
(c)
(ii) of the
definition of "matrimonial cause" in section 4 (1 ) ; the paragraph which
replaced this under the Family Law Amendment Act 1976, paragraph
(
ca),
limits the jurisdiction of the courts to proceedings between the
parties to amarriage with respect to the property of either or both of
the parties ancillary to concurrent, completed
or
pending proceedings
10
Income
Tax
Assessment Act 1936, s.
170(4),
(7).
*LL.B.
(A.N.U.),
A.A.S.A.
1(1977)
FLC
90-200. Family
Court
of
Australia; Asche, Marshall S.1J. and
Joske J.
2(1977)
FLC
90-201; (1977) 2
Fam
LR
11,596. Family
Court
of
Australia;
Watson S.J.
3(1976) 9A.L.R. 103.
4Namely, adecree of dissolution
or
nullity
of
marriage,
or
adeclaration as to
the validity
of
amarriage
or
of
the dissolution
or
annulment
of
amarriage
(Family
Law
Act 1975,
s.
4(1».

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