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TD 2005/29 - Income tax: will Part IVA of the Income Tax Assessment Act 1936 always apply if a taxpayer who carries on a business (including a personal services business) pays superannuation contributions that do not exceed the age-based limits but are considerably in excess of the value of the services provided by the employee?

[2005] ATOTD 29

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ryan and Commissioner of Taxation	[2004] AATA 753; (2004) 56 ATR 1122; 82 ALD 140	Administrative Appeals Tribunal	Australia	19 Jul 2004	AustLII		9
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII		35
Egan and Commissioner of Taxation	[2001] AATA 449; (2001) 47 ATR 1180	Administrative Appeals Tribunal	Australia	25 May 2001	AustLII		10
Tupicoff v FCT	(1984) 4 FCR 505; (1984) 56 ALR 151; (1984) 15 ATR 1262	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		36

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