Peter Skinner’s presentation uses the principles established in Welch & Abney [2016] FLC and Welch & Abney [2018] FamCA 135 (6 March 2018). It also addresses the implications of The Full Federal Court decision in Commissioner of Taxation v Douglas [2020] FCAFC 220. Mr Skinner was the Senior Executive Officer in charge of the Working Party that designed the Military Superannuation & Benefits Scheme (MSBS) and a Trustee of MSBS. He administered the MSBS as Deputy Commission of Superannuation and Deputy CEO of ComSuper (now CSC) for 11 years and was chair of the Invalidity Review Committee.