Burns and Commissioner or Taxation (Taxation) [2020] AATA 671

TAXATION – INCOME TAX – where applicant was medically discharged from the Army – where applicant was classified under the Military Benefits and Superannuation Act 1991 (Cth) (MSB Act) as having a Class A invalidity – whether the invalidity pension payments under the MSB Act for the income years ended 30 June 2014, 2015, 2016 and 2017 (relevant income years) should be treated in the manner prescribed in s 307-145(1) of the Income Tax Assessment Act 1997 (Cth) (ITAA97) – where the Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2018 (Cth) (amending regulations) were made during the course of the review proceedings – where at the times of assessment and when the applicant exercised statutory rights of objection against the assessments and private ruling, at the time when the objection decision was made, at the time when the right of review was exercised in respect of that objection decision and the private ruling there was no specification in the Income Tax Assessment Regulations 1997 (Cth) of any “superannuation benefit” for the purposes of s 307-70(1) of the ITAA97 – whether s 7 of the Acts Interpretation Act 1901 (Cth) and s 12 of the Legislation Act 2003 (Cth) apply so as to require review to be conducted unaffected by the amending regulations

Full decision here