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 (AAT). The complainant had complained to the ATO that the respondent, had, over a period of a decade, not made superannuation contributions on his behalf. The obligation to make such contributions would have only arisen if the complainant was an employee under the terms of s 12 of the Superannuation Guarantee (Administration) Act 1992 (Cth) (the Act). The AAT decided that the complainant was not an employee of the respondent under the Act. Logan J dismissed the appeal, finding that the AAT was aware that s 12(3) of the Act was controversial, it had considered the correct authorities and applied a correct understanding of them.
The judgment can be read by clicking here
