The Administrative Appeals Tribunal Orders have been handed down, in the three cases involving taxation of veteran invalidity benefits.
In all three cases, it was decided that Class A and B Invalidity Benefits paid under DFRDB and MSBS, should have been:
- a superannuation benefit
- a superannuation lump sum and
- a disability superannuation benefit
And Class A or B pension payments received are required to be treated in accordance with s 307-145 Income Tax Assessment Act 1997 (Cth).
Read the Decisions
You can access the orders online:
Douglas v Commissioner of Taxation [2020] AATA 494 (13 March 2020)
Burns v Commissioner of Taxation [2020] AATA 671 (25 March 2020)
GDGR v Commissioner of Taxation [2020] AATA 766 (30 March 2020)
For more information read the main article Veteran Invalidity Benefit Taxation here.