SQQM and Commissioner of Taxation (Taxation) [2022] AATA 298

TAXATION – whether to disregard all or part of Applicant’s non-concessional superannuation contributions – should discretion to disregard non-concessional contributions be applied - whether special circumstances to justify discretion being exercised exists – Applicant’s circumstances do not justify discretion being exercised – reviewable decision affirmed

Full decision here