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Shaw and Commissioner of Taxation

[2015] AATA 288

v.Commissioner of Taxation

Administrative Appeals Tribunal

Judge: Ms A F Cunningham, Senior Member

Subject References:
self managed superannuation fund
disqualification from acting as trustee for conviction of offences involving dishonesty
application for waiver
whether highly unlikely to be a prudential risk to a superannuation entity
high threshold test not satisfied
decision under review affirmed

Legislative References:
Superannuation Industry (Supervision) Act 1993 - The Act
Superannuation Industry (Supervision) Amendment Act 1995 - The Act

Case References:
The Taxpayer v Commissioner of Taxation - (2002) AATA 1233
VX96A and Insurance and Superannuation Commissioner - (1996) 23 AAR 427

Hearing date: 10 December 2014
Judgment date: 1 May 2015


The decision under review is affirmed.