TR 2010/1: did the ATO get it right? Liwszyc v Commissioner of Taxation tells all!
29 Apr 14 |
RETIREMENT & ESTATE PLANNING BULLETIN
Issue: Vol 17 No 2 Mar 2014
Pages: pp 23-25
In Taxation Ruling TR 2010/1 the ATO considered what a contribution to a superannuation fund is, and when a contribution is made. A recent court case, Liwszyc v Commissioner of Taxation answers the question of whether the ATO actually got it right in TR 2010/1. The case also contains tips of which advisers must be aware.
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Daniel Butler, CTA of DBA Lawyers, Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO’s Superannuation Industry Relationship Network (SIRN), the Chair of the Tax Institute’s National Superannuation Committee, a member of the Law Institute of Victoria’s Tax Committee, and is involved with a number of other tax and SMSF committees and discussion groups. Dan presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor.
- updated by Kathy Xu for Super Day 3180522
- Current at
30 April 2018
Bryce is a Director at leading SMSF law firm DBA Lawyers. He practices predominantly in taxation and superannuation law, particularly the law of SMSFs. He is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. He presents extensively to accountants, financial planners and lawyers Australia-wide. Bryce has worked with DBA Lawyers since 2003. He holds both a bachelor degree and a masters degree in law and is an accredited Specialist SMSF Advisor.
- Current at
10 December 2015