Quest Personnel Temping Pty Ltd v Commissioner of Taxation [2002] FCA 85

FEDERAL COURT OF AUSTRALIA

Quest Personnel Temping Pty Ltd v Commissioner of Taxation [2002] FCA 85

SUPERANNUATION – superannuation guarantee charge – superannuation guarantee shortfall – contributions to superannuation fund calculated on minimum hours specified in contracts of employment – assessment of shortfall calculated on actual hours worked – whether assessment erroneous – whether actual hours worked were ordinary hours of work – whether regular, normal, customary or usual

WORDS AND PHRASES – "ordinary hours of work"

Superannuation Guarantee (Administration) Act 1992 (Cth) ss 6, 16, 17, 19, 20, 21, 22, 23, 33 Administrative Appeals Tribunal Act 1976 (Cth) s 44(1)

Deputy Commissioner of Taxation v Australian Communication Exchange Ltd [2001] FCA 1664 referred to Kezich v Leighton Contractors Pty Ltd (1974) 131 CLR 362 applied Catlow v Accident Compensation Commission (1989) 167 CLR 543 considered Workers Rehabilitation & Compensation Corporation v Harle (1994) 61 SASR 507 applied Ashford v The Corporation (Halliburton) Geophysical Services Inc (1994) 57 IR 325 considered QUEST PERSONNEL TEMPING PTY LTD v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 201 of 2001 GRAY J 12 FEBRUARY 2002 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 201 of 2001

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: QUEST PERSONNEL TEMPING PTY LTD

APPLICANT

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: GRAY J

DATE OF ORDER: 12 FEBRUARY 2002

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the respondent's costs of the proceeding. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.