Rogers and Commissioner of Taxation (Taxation) [2021] AATA 4478

TAXATION – Superannuation – where applicant was imposed tax for excess superannuation contributions for the 2018 income year pursuant to Division 293 of the Income Tax Assessment Act 1997 (Cth) – whether applicant exempt from Division 293 tax by operation of Subdivision 293-E – consideration of whether applicant is a constitutional state higher level office holder – decision under review set aside and substituted.


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