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Jones and Commissioner of Taxation (Taxation)

[2022] AATA 4382

Administrative Appeals Tribunal

Australia

16th December, 2022

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s145
Income Tax Assessment Act 1997 (Cth)
Military Superannuation and Benefits Act 1991 (Cth)
Superannuation Industry Supervision Act 1993 (Cth)
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (Simplified Superannuation) Act 2007 (Cth)
Income Tax Assessment Amendment (Superannuation Measures No 1) Regulation 2013 (Cth)
Income Tax Assessment Regulations 1997 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Commissioner of Taxation v Douglas	[2020] FCAFC 220; (2020) 282 FCR 204	Federal Court of Australia	Australia - Commonwealth	4 Dec 2020	AustLII		13

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