This was an appeal from the decision of Racing Queensland Board v Commissioner of Taxation  FCA 509.
The main issue between the parties was whether Racing Queensland was liable for assessments for unpaid superannuation guarantee charges, on the basis that Racing Queensland was the deemed employer of jockeys pursuant to s 12(8)(a) of the Superannuation Guarantee Charge (Administration) Act 1992 (Cth), and therefore liable to pay superannuation amounts on riding fees that Racing Queensland, as a State racing regulatory authority, “paid” to jockeys who rode races and barrier trials.
At first instance, the Applicant successfully appealed the Commissioner’s objection decision.
The decision was reversed on appeal.
Note: an application for Special Leave was made to the High Court of Australia, but after an oral hearing leave was refused.
Florence Chen, led by Peter Bickford, appeared for the Applicant, instructed by Clayton Utz.
The judgment is published here.