Liwszyc v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | 2014-0220 FCA B |
| Date | 2014 |
| Year | 2014 |
| Court | Federal Court |
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Frigger v Trenfield (No 3)
- Australia
- Full Federal Court (Australia)
- 24 March 2023
...that the capital of the fund is actually increased or augmented: see [12]–[13] of the Ruling, see also Liwszyc v Commissioner of Taxation [2014] FCA 112; 218 FCR 334. 264 An in specie contribution is made when the superannuation provider obtains ownership of the asset from the contributor. ......