Brief

"On December 4, 2024, the Australian Taxation Office (ATO) published a Decision Impact Statement regarding Came v Federal Commissioner of Taxation [2023] AATA 3951. This statement outlines the ATO's response to this case, which concerns when a taxpayer can choose to have applicable fund earnings assessed to an Australian complying superannuation fund rather than themselves. The comments period for this statement closed on February 7, 2025."

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Australian Taxation Office (ATO)

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