Calculating Fox v Wood Claims

We have previously talked about Fox v Wood claims in a previous post. As a reminder, the principle established in Fox v Wood(1981) 148 CLR 438 is that the plaintiff is entitled to recover the additional income tax paid in respect of refundable workers compensation receipts.

Fox v Wood is calculated as the difference between the tax on the plaintiff’s taxable income and the tax on the plaintiff’s taxable income less the refundable workers compensation.

Below is a simple template that we use for calculating Fox v Wood claims that you can also use in conjunction with our tax calculator.

You can highlight the table below and copy/paste directly into your word document.

Fox v Wood Calculations 2006 2007 2008 2009 Total
Taxable Income A
Workers Compensation B
Income less Workers Comp C=A-B $ $ $ $
Tax on Taxable Income (A) D
Tax on Income less Workers Comp(C) E
Fox v Wood Claim F=D-E $ $ $ $ $

The Fox v Wood claim is the sum of the additional tax paid in each year (yellow box).

I hope that this helps. Feel free to leave comments if you have any questions