Tag Archives: LCR 2019/D2

Talking Tax – Issue 161

The Taxpayer by a nose: the extended definition of ‘employer’ under the SGGA

In Scone Race Club Limited v Commissioner of Taxation [2019] FCA 967, Justice Logan of the Federal Court of Australia, allowing the appeal, concluded that Scone Race Club Limited (Taxpayer) was not deemed to be an employer under section 12(8)(a) and (b) of the Superannuation Guarantee (Administration) Act 1992 (Cth) (Act). Consequently, the Taxpayer was not liable to make superannuation contributions to jockeys in respect of fees for riding in horse races and barrier trials.

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