Kander v CofT – employee failed to tick the right box for ‘salary sacrificed’ super contributions and was assessed on the salary she directed be paid as contributions

In Kandor v CofT, the AAT decided that Super contributions, which a taxpayer mistakenly directed her employer to make, from after-tax salary, rather than from pre-tax salary, were assessable to her and that the AAT did not have the power to correct her mistake. This was a 31 July 2020 decision reported on 5 August 2020.

See below for further details.

[Tax Month – August 2020]