Federal Court of Australia
Federal Court of Australia
JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76 Appeal from: JMC Pty Limited v Commissioner of Taxation [2022] FCA 750
File number: NSD 562 of 2022
Judgment of: BROMWICH, THAWLEY AND HESPE JJ
Date of judgment: 23 May 2023
Catchwords: CONTRACTS - whether contract between lecturer and education provider was one of employment or independent contractor - whether lecturer fell within ordinary or extended meaning of employee pursuant to the Superannuation Guarantee (Administration) Act 1992 (Cth) - right to subcontract or assign - right to control - appeal allowed - lecturer held to be an independent contractor
Legislation: Superannuation Guarantee (Administration) Act 1992 (Cth) ss 12(1), 12(3) Taxation Administration Act 1953 (Cth) Part IVC Tertiary Education Quality and Standards Agency Act 2011 (Cth)
Cases cited: Australian Mutual Provident Society v Chaplin [1978] UKPC 7; 18 ALR 385 Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; 96 ALJR 89 JMC Pty Limited v Commissioner of Taxation [2022] FCA 750 Narich Pty Ltd v Commissioner of Pay-roll Tax [1983] 2 NSWLR 597; 50 ALR 417 Stevens v Brodribb [1986] HCA 1; 160 CLR 16 ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2; 96 ALJR 144
Division: General Division
Registry: New South Wales
National Practice Area: Taxation
Number of paragraphs: 108
Date of hearing: 8 May 2023
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