Commissioner of Taxation v Racing Queensland Board [2019] FCAFC 224

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Racing Queensland Board [2019] FCAFC 224 Appeal from: Racing Queensland Board v Commissioner of Taxation [2019] FCA 509

File number: QUD 275 of 2019

Judges: GRIFFITHS, DERRINGTON AND STEWARD JJ

Date of judgment: 16 December 2019

Catchwords: SUPERANNUATION – whether principal racing authority liable to pay superannuation guarantee charges – construction of s 12 of Superannuation Guarantee (Administration) Act 1992 (Cth) – whether principal racing authority is "employer" of jockeys – whether principal racing authority liable to pay riding fees to jockeys – where principal racing authority stated that it would pay jockeys – where principal racing authority in fact paid jockeys – where principal racing authority prepared recipient created tax invoices reflecting liability to pay – whether payments made "on behalf of" another person – where amounts paid not reimbursed by another person TAXATION – appeal from objection decision – onus of establishing that assessments excessive or otherwise incorrect – whether onus discharged CONTRACTS – nature of contractual relations in regulated industry of thoroughbred horse racing – relevance of statutory instruments and rules of sport to formation of contracts – engagement by third parties to participate in races APPEAL AND NEW TRIAL – whether appellable error in approach to evidence adduced on appeal from objection decision – where evidence of past events not adduced from contemporaneous witnesses – relevance of evidence relating to arrangements prior to the relevant period

Legislation: A New Tax System (Goods and Services) Act 1999 (Cth) s 195-1 Income Tax Assessment Act 1936 (Cth) s 80C (repealed) Superannuation Guarantee (Administration) Act 1992 (Cth) ss 11, 12, 16, 17 and 19 Superannuation Guarantee Charge Act 1992 (Cth) ss 5 and 6 Taxation Administration Act 1953 (Cth) s 14ZZO Racing Act 2002 (Qld) s 6