Commissioner of Taxation v Scone Race Club Limited [2019] FCAFC 225

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Scone Race Club Limited [2019] FCAFC 225 Appeal from: Scone Race Club Limited v Commissioner of Taxation [2019] FCA 976

File number: NSD 1158 of 2019

Judges: GRIFFITHS, DERRINGTON AND STEWARD JJ

Date of judgment: 16 December 2019

Catchwords: SUPERANNUATION – whether respondent race club was liable to pay a superannuation guarantee charge in respect of riding fees paid to jockeys during the relevant period – whether jockeys engaged to ride in races or barrier trials were employees of the respondent race club within the extended definition in s 12(8)(a) of the Superannuation Guarantee (Administration) Act 1992 (Cth) – whether the primary judge erred in holding that the respondent race club discharged its burden to show it was not "liable" to pay riding fees to jockeys engaged by owners or trainers – appeal allowed TAXATION – appeal from objection decision in the Court's original jurisdiction under s 14ZZ of the Tax Administration Act 1953 (Cth) – whether the primary judge impermissibly reversed the onus of proof under s 14ZZO(b)(i)

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) s 11-5 Corporations Act 2001 (Cth) s 1305 Superannuation Guarantee (Administration) Act 1992 (Cth) ss 12, 16 and 17 Superannuation Guarantee Charge Act 1992 (Cth) ss 5 and 6 Taxation Administration Act 1953 (Cth) ss 14ZZ and 14ZZO Racing Act 2002 (Qld) s 101 Thoroughbred Racing Act 1996 (NSW) ss 3, 4, 13 and 14