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What's so special about those circumstances? The Commissioner's discretion to disregard or reallocate excess super contributions presentation

Published on 16 May 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • review of the relevant statutory provisions
  • what to do when a client receives an ECT assessment
  • examining the Commissioner’s approach
  • examining the approach of the AAT
  • case study on preparing an application to the Commissioner.

Author profile:

Matthew McKee FTI
Matthew is an Associate in the Tax Disputes and Litigation team at Argyle Lawyers (to be renamed Rockwell Olivier in March 2013), and has extensive experience in managing complex ATO audits, disputes and litigation for high net worth wealth individuals, SMEs and Project Wickenby taxpayers. Matthew combines a detailed understanding of the tax laws with a strategic approach developed from his experience in dealing with ATO officers. Matthew has run a number of successful excess contributions tax cases, including several cases where the ATO had previously refused to disregard or reallocate the excess contributions. Current at 18 February 2013 Click here to expand/collapse more articles by Matthew McKEE.
 

This was presented at NSW 6th Annual Tax Forum.

Get a 20% discount when you buy all the items from this event.

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