Re Fraser v FCT – taxpayer discontinued appeal from AAT decision that he was not an ‘eligible person’ and his contributions were not deductible [74]

The taxpayer has lodged a notice of discontinuance on the seeking of an extension of time in which to lodge an appeal against the decision in AAT Case [2012] AATA 655, Re Fraser and FCT. The AAT had upheld the Commissioner’s decision to disallow a deduction for personal superannuation contributions made in the 2007 income year after ruling that the taxpayer was not an “eligible person” under former s 82AAS of the ITAA 1936. According to the Court Registry, assisted dispute resolution has been held and finalised, but the matter has not been resolved.

[LTN 122, 27/6/13]