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TD 2021/D6 - Income tax: tax treatment of a superannuation benefit when the Commissioner exercises the discretion in subsection 304-10(4) of the Income Tax Assessment Act 1997   flag 

[2021] ATODTD TD2021/D6
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Simplified Superannuation) Bill 2006 (Cth)
Income Tax Assessment Act 1936 (Cth) s1
Superannuation Industry (Supervision) Regulations 1994 (Cth) s3.01, s3.04

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Mason and Commissioner of Taxation [2012] AATA 133 Administrative Appeals Tribunal Australia 24 Feb 2012 AustLII flag 4

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