The ATO has issued Decision Impact Statements on the following cases:
- – in these cases, the AAT basically confirmed that AAT Case [2012] AATA 451, Re Walsh and FCT; AAT Case [2012] AATA 452, Re Wilson and FCT; AAT Case [2012] AATA 453, Re Bridge and FCT3 senior South Australian public servants were personally liable for their deferred superannuation surcharge liability in respect of their “constitutionally protected superannuation funds” (CPSFs). The taxpayers had claimed that, in accordance with the decision of the High Court in Clarke v FCT (2009) 72 ATR 868, they were entitled to implied “immunity” from the surcharge in view of the various positions they occupied at the “higher levels of government” during their careers. In the Decision Impact Statement, the ATO said its view that not all members of CPSFs are at the “higher levels of government”, but only a relatively restricted range of officials are at this level, is in line with the Tribunal’s decisions.
[LTN 185, 24/9]