From sladen.com.au: The Administrative Review Tribunal (ART) ruled that regular disability payments classified as a superannuation income stream qualify as a pension for tax purposes, rather than as lump sums.

The decision highlighted that pensions have a common law meaning, which persists even if minimum pension payments are not met, challenging the ATO’s views.

The ART also criticizsed a self-represented taxpayer for submitting incorrect claims generated by artificial intelligence.