Commissioner of Taxation v Newton [2010] FCA 1440

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Newton [2010] FCA 1440 Citation: Commissioner of Taxation v Newton [2010] FCA 1440

Appeal from: Care Provider and Commissioner of Taxation [2010] AATA 475

Parties: COMMISSIONER OF TAXATION v NATALIE NEWTON (TRADING AS COMBINED CARE FOR THE ELDERLY)

File number(s): NSD 944 of 2010

Judge: EMMETT J

Date of judgment: 21 December 2010

Catchwords: SUPERANNUATION – superannuation guarantee charge – whether work can be characterised as of a private or domestic nature

Legislation: Superannuation Guarantee (Administration) Act 1992 (Cth) ss 12(11), 16 and 19

Cases cited: CIC Insurance Limited v Bankstown Football Club (1997) 187 CLR 384

Date of hearing: 9 November 2010

Place: Sydney

Division: General Division

Category: Catchwords

Number of paragraphs: 28

Counsel for the Applicant: D.M.J. Bennett QC & D.F.C. Thomas

Solicitor for the Applicant Australian Taxation Office

Counsel for the Respondent: I.S. Young

Solicitor for the Respondent Dunstan Legal

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 944 of 2010

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: COMMISSIONER OF TAXATION

Applicant

AND: NATALIE NEWTON (TRADING AS COMBINED CARE FOR THE ELDERLY)

Respondent

JUDGE: EMMETT J DATE OF ORDER: 21 December 2010 WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The appeal be allowed. 2. The decision of the Administrative Appeals tribunal of 23 September 2010 be set aside. 3. The matter be remitted to the Administrative Appeals Tribunal for further consideration and determination according to law. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using Federal Law Search on the Court's website.