Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Liwszyc v Commissioner of Taxation [2014] FCA 112 Citation: Liwszyc v Commissioner of Taxation [2014] FCA 112
Parties: DAVID LIWSZYC v COMMISSIONER OF TAXATION
File number: WAD 148 of 2012
Judge: MCKERRACHER J
Date of judgment: 20 February 2014
Catchwords: INCOME TAX – superannuation – concessional contributions – excess contributions tax – appeal against Commissioner's discretion not to make a determination to allocate concessional contributions to another financial year – timing of contributions – consideration of when a concessional contribution is made by BPay or electronic funds transfer – meaning of "special circumstances" – consideration of object of Division 292 of the Income Tax Assessment Act 1997 (Cth) – whether delay in electronic funds transfer until next financial year or innocent mistake made by a bookkeeper constitutes "special circumstances"
Words & phrases: "special circumstances"
Legislation: Income Tax Assessment Act 1997 (Cth) s 292-465
Cases cited: AAT Case 11,379 (1996) 34 ATR 1175 Beadle v Director General of Social Security (1985) 60 ALR 225 B.P. Refinery (Westernport) Pty Ltd v President, Councillors and Ratepayers of the Shire of Hastings (1977) 180 CLR 266 Bull v The Attorney-General for New South Wales (1913) 17 CLR 370 Chantrell and Commissioner of Taxation [2012] AATA 179 The Commissioner of Taxation of the Commonwealth of Australia v Westraders Pty Ltd (1980) 144 CLR 55 Deputy Commissioner of Taxation v Chant (1991) 24 NSWLR 352 Federal Commissioner of Taxation v Roche (1991) 105 ALR 95 Minister for Community Services and Health v Chee Keong Thoo (1998) 78 ALR 307 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Rawson and Commissioner of Taxation [2012] AATA 322 Scott v Cawsey (1907) 5 CLR 132 Tran and Commissioner of Taxation [2012] AATA 123 Western Australian Trustee Executor and Agency Co Ltd v Commissioner of State Taxation of the State of Western Australia (1980) 147 CLR 119
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