The Commissioner imposed assessments on the Applicant, Racing Queensland, for unpaid superannuation guarantee charges on riding fees that the Applicant was found liable to pay to jockeys who rode in races and barrier trials.
The Applicant Successfully appealed the Commissioner’s objection decision, with the main issue being whether the Applicant was the deemed employer of the individual jockeys pursuant to s 12(8)(a) of the Superannuation Guarantee Charge (Administration) Act 1992 (Cth).
Florence Chen, led by Peter Bickford, appeared for the Applicant, instructed by Clayton Utz.
The judgment is available here.