Douglas v CofT – Lump sum arrears of disability pay a tax-free superannuation lump sum

On 13 March 2020, the Deputy President Logan, in the Administrative Appeals Tribunal (AAT) decided that A lump sum payment in arrears of invalidity pay was a superannuation lump sum and a disability superannuation benefit and thus not assessable as ordinary income.

See below for details.

[Tax Month – March 2020]