Progress Engineering Company Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 4726

PRACTICE AND PROCEDURE – private ruling – whether a proposed lump sum compensation payment would be an exempt compensation payment for income tax purposes – reviewable objection decision – whether the Tribunal has jurisdiction – where period to which a private ruling relates has ended and the scheme has not been entered into – the Tribunal does not have jurisdiction to review the objection decision

Full decision here