The Commissioner has lodged a notice of appeal to the Federal Court against the decision in AAT Case [2013] AATA 49, Re Dowling and FCT. The AAT had set aside the Commissioner’s decision and ordered that a non-concessional super contribution for the 2009 year, and the related penalty that was assessed, be disregarded and not be taken into account in consideration of the liability for excess non-concessional contributions tax for a subsequent transaction in 2010.
[LTN 44, 6/3/13]