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The Victorian Supreme Court’s decision in favour of the taxpayer has been overturned by the Victorian Court of Appeal. We have previously discussed the Victorian Supreme Court decision.
The government’s previously announced amnesty for unpaid superannuation guarantee payments, which lapsed will the calling of the previous election, has been reintroduced into parliament in the in the Treasury Laws Amendment (Recovering Unpaid Superannuation) Bill 2019.
On 13 September 2019, the High Court refused the Commissioner of Taxation’s (Commissioner) application for special leave to appeal the Full Federal Court decision in Harding v Commissioner of Taxation (Harding).