The AAT was asked to determine whether the Appellant had been correctly issued Notices of Assessment by the Commissioner, in relation to unpaid superannuation amounts for a former employee. The issue was whether the worker as an employee within the meaning of section 12 of the Superannuation Guarantee (Administration) Act 1992 (Cth). The AAT dismissed the Appellant’s application for review and upheld the Commissioner’s decision.
Florence Chen represented the Commissioner, instructed by the Australian Taxation Office.
The judgment is available here.