Came and Commissioner of Taxation (Taxation)

The applicant, Mr. Came, sought a review of a taxation assessment issued by the Commissioner of Taxation. The dispute concerned the assessability of earnings from a foreign superannuation fund following a transfer to a complying superannuation fund. The matter came before Deputy President Molloy of the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was whether Mr. Came was entitled to choose that the earnings of the foreign superannuation fund be assessed as if they were earnings of a complying superannuation fund. The applicant contended that this choice was available to him.

Deputy President Molloy accepted the applicant's submission that the first issue, concerning the entitlement to choose the method of assessment, was decided in his favour. Consequently, the second issue, which would have arisen if the first issue had been decided against the applicant, did not need to be determined. The Tribunal found no good reason advanced by the respondent to proceed with the determination of the second issue.

Accordingly, the Tribunal ordered that the objection decision be set aside and that the applicant's objection be allowed.