In the third reported test case concerning invalidity pension payments received by an ex-serviceman, the AAT has concluded (for the third time) that the payments were a superannuation lump sum and should be taxed concessionally under s 307-145 of the ITAA 1997. This was a decision of Deputy President (Justice) Logan, given on 30 March 2020 and reported 9 April 2020.

See below for a summary of the case.

[Tax month – April 2020]

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