The ATO on Mon 8.7.2013, released a Decision Impact Statement on the AAT’s decision in AAT Case [2013] AATA 347, Re Young & Anor and FCT.
In that case, the AAT held that Commonwealth superannuation contributions surcharge legislation did not validly apply the taxpayers in this case – Deputy State Solicitors of Western Australia. Broadly, the ATO said the decision does not impact on the Commissioner’s current view that only a relatively restricted range of officials are to be considered to be at “higher levels of government” for the purposes of the super contributions surcharge.
[LTN 129, 8/7/13]