Shaw and Commissioner of Taxation
[2015] AATA 288Shaw
v.Commissioner of Taxation
Member:
Ms A F Cunningham, Senior Member
Subject References:
Superannuation
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
Decision date: 1 May 2015
Hobart
The decision under review is affirmed.
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