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03 Sep 12 AAT finds "special circumstances" for excess super contributions - Longcake

The AAT has held that "special circumstances" existed for the purposes of the exercise the discretion provided in s 292-465 of ITAA 1997, and has held that excess superannuation contributions made in respect of the taxpayer by his employer in the 2009-10 income year be allocated instead to the 2008-09 income year: Longcake and FCT [2012] AATA 576 (AAT, Groom AO DP, 30 August 2012).


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