Biswas and Commissioner of Taxation (Taxation) [2019] AATA 2372

INCOME TAX – application for review of an objection decision – taxable income during the tax year ended 30 June 2017 – lump sum payment in arrears for underpaid wages – lump sum assessed as taxable income – where Applicant qualified for a tax rebate – whether Applicant was also eligible or entitled for medicare levy rebate or other relief in that income year – decision affirmed

Full decision here