Khanna and Commissioner of Taxation (Taxation) [2022] AATA 33

TAXATION income tax assessment for year ended 30 June 2019 – personal superannuation contributions – whether Applicant entitled to a deduction for personal superannuation contributions – Applicant made redundant due to effect of COVID-19 pandemic and is seeking assistance as a “COVID victim” – Applicant lodged notice of intent to claim or vary a deduction for personal superannuation contributions late – no discretion to extend the time limit – whether the application should be dismissed on the basis it has no reasonable prospects of success or whether the substantive application should be determined – Reviewable Decision affirmed


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