Federal Court rules on unpaid Superannuation


Federal Court rules on unpaid Superannuation

The following is an email received from Jennifer Batrouney QC

This week, the Full Federal Court ruled in favour of the Australian Taxation Office (ATO), agreeing that horse racing clubs and state racing boards are required to pay superannuation contributions on behalf of jockeys.

The Court upheld the ATO's superannuation guarantee (SG) charge assessments that were issued to a New South Wales thoroughbred race club and Queensland's principal racing authority with respect to riding fees paid to jockeys during the period 1 July 2009 to 30 June 2014.

ATO Deputy Commissioner John Ford said this outcome is an excellent example of the ATO's ongoing focus on reducing the incidence of non-payment of superannuation guarantee in the community, especially by larger businesses.

The Scone case:

The Racing Queensland case: