From www.accountantsdaily.com.au: The Administrative Review Tribunal upheld the Commissioner of Taxation’s decision to include certain distributions from an accounting firm partnership as assessable income for a former equity partner.

The Tribunal determined that the applicant remained in a tax law partnership after his departure due to ongoing obligations and that the income was applied for his benefit, despite not being a current partner.

The Tribunal concluded that the applicant could be assessed under section 92 of the ITAA 36 and did not prove that the assessments were excessive.