The presumption that Australian judicial concepts automatically followed decisions of UK judges considering the very different UK statute was once questioned by Kitto J in Dickenson v Federal Commissioner of Taxation (1958) 98 CLR 460, 492, but the capital gains character of non-competition payments has been accepted by the Australian Treasury, which deliberately excluded these payments from the definition of assessable eligible termination payments and assessable fringe benefits, leaving them to be taxed in the capital gains provisions of the Income Tax Assessment Act 1997 (Cth): see Income Tax Assessment Act 1997 (Cth) s 82-135(j); Fringe Benefits Tax Assessment Act 1986 (Cth) s 136(1) (definition of 'fringe benefit', para (m)).
(49) See Fringe Benefits Tax Assessment Act 1986 (Cth) s 136(1) (definition of 'fringe benefit', para (m)).