KXCS and Commissioner of Taxation (Taxation) [2021] AATA 4498

TAXATION – income tax – superannuation contributions – Division 293 tax assessment – Applicant received lump sum redundancy and leave payout shortly before end of 2017-2018 financial year – whether discretion can be exercised under Division 293 - whether special circumstances apply to Division 293 - Reviewable Decision affirmed.

Full decision here