Commissioner of Taxation v Douglas [2020] FCAFC 220

Appeal from: Douglas and Commissioner of Taxation [2020] AATA 494 Burns and Commissioner of Taxation [2020] AATA 671 GDGR and Commissioner of Taxation [2020] AATA 766

TAXATION – “appeals” under s 44 of Administrative Appeals Tribunal Act 1975 (Cth) – whether invalidity benefits received pursuant to Military Superannuation and Benefits Act 1991 (Cth) and Defence Force Retirement and Death Benefits Act 1973 (Cth) were “superannuation lump sums” or “superannuation income stream benefits” within the meaning of the Income Tax Assessment Act 1997 (Cth) – where “superannuation income stream benefit” defined as a “superannuation benefit specified in the regulations” – whether regulations provided necessary specification – held regulations provided specification of superannuation income stream benefit – whether invalidity benefits were paid from a “superannuation income stream”, as defined in the Income Tax Assessment Regulations 1997 (Cth) – whether payments were made at least annually – whether size of payments of benefit in a year was fixed – whether income stream in the Burns proceeding commenced before 20 September 2007 – whether arrears payment in the Douglas proceeding was from an income stream that commenced before 20 September 2007 – held invalidity payments in Walker and Douglas proceedings were not paid from a superannuation income stream – held invalidity payments in Burns proceeding was paid from a superannuation income stream – appeals dismissed in Walker and Douglas proceedings – appeal allowed in Burns proceeding

Full decision here