Mackie and Commissioner of Taxation (Taxation)

This matter concerned an application by Paul David Mackie for a review of a decision by the Commissioner of Taxation. The Commissioner had declined to exercise the discretion under s.291-465(1) of the *Income Tax Assessment Act 1997* (Cth) to disregard or reallocate Mr Mackie's non-concessional superannuation contributions made for the tax years ending 30 June 2019 and 30 June 2020.

The primary legal issue before the Tribunal was whether "special circumstances" existed that would justify the exercise of the discretion to disregard or reallocate Mr Mackie's superannuation contributions. This involved an assessment of the factual circumstances surrounding the timing and nature of these contributions in light of the legislative object of Division 291.

The Tribunal considered the facts, which were not in dispute. Mr Mackie had made significant superannuation contributions in June 2018 and June 2019, which were received by the superannuation fund in July of those respective years. The Tribunal noted that the timing of these contributions, initiated on the last day of the financial year but received shortly after, did not align with the expectation of immediate processing, particularly as those dates were not business days. Furthermore, the Tribunal found that the circumstances presented did not demonstrate the existence of "special circumstances" that would warrant the exercise of the discretion under s.291-465(1) in a manner consistent with the object of Division 291.

Consequently, the Tribunal affirmed the Commissioner's decision of 20 September 2020.