Jordyn Properties Pty Ltd and Commissioner of Taxation (Taxation)

Jordyn Properties Pty Ltd (the applicant) sought to challenge a decision of the Commissioner of Taxation (the respondent) regarding the Superannuation Guarantee Charge. The dispute concerned whether the Commissioner was required to amend notices of assessment to allow offsets for late superannuation contributions. The matter was heard by Deputy President Bernard J McCabe of the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was whether section 23A of the relevant legislation permitted the applicant to offset late superannuation contributions against the Superannuation Guarantee Charge. A further issue was whether an election made by the applicant in relation to these late contributions had any legal effect. The Tribunal was also required to determine whether it was appropriate to issue amended assessments under section 37 of the legislation to reflect these contributions.

Deputy President McCabe found that the language of the *Superannuation Guarantee (Administration) Act 1992* (Cth) was clear in its effect. Section 23A did not provide assistance to the applicant, meaning the late contributions could not be offset against the charge. Furthermore, any election made by the applicant in relation to these late contributions was of no legal effect. Consequently, the Tribunal concluded that it was not appropriate to issue amended assessments under section 37 to account for contributions made on 14 June 2018.

The Tribunal affirmed the objection decision of the Commissioner.