Florence Chen (led by D Butler KC) appeared for the applicant, instructed by McInnes Wilson Lawyers.
Michael May (with D Johnston) appeared for the respondent, instructed by HLS Tax Law.
This was an appeal against a decision of the Administrative Appeals Tribunal. The complainant had complained to the Australian Taxation Office that the respondent had, over a period of a decade, not made superannuation contributions on his behalf. The obligation to make such contributions would only have arisen if the complainant was an employee under the terms of s 12 of the Superannuation Guarantee (Administration) Act 1992 (Cth). The Tribunal decided that the complainant was not an employee of the respondent under the Act. Logan J dismissed the appeal, finding that the Tribunal was aware that s 12(3) of the Act was controversial, had considered the correct authorities and had applied a correct understanding of them.
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