On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3) [2011] FCA 366

FEDERAL COURT OF AUSTRALIA

On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3) [2011] FCA 366 Citation: On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3) [2011] FCA 366

Parties: ON CALL INTERPRETERS & TRANSLATORS AGENCY PTY LTD (ACN 006 272 760) v COMMISSIONER OF TAXATION

File number: VID 409 of 2009

Judge: BROMBERG J

Date of judgment: 13 April 2011

Catchwords: INDUSTRIAL LAW – employer and employee – whether interpreters and translators, casual employees or independent contractors – multi-factorial totality test – indicia for distinguishing between an employee and an independent contractor – indicia of a business – indicia as to whose business the activity is performed in and for. SUPERANNUATION – liability for superannuation guarantee charge – whether employees or independent contractors at common law – whether interpreters and translators were employees within the extended definition of employee in s 12(3) of the Superannuation Guarantee (Administration) Act 1992 (Cth).

Legislation: Evidence Act 1995 (Cth) ss 63(2), 67, 68 Fair Work Act 2009 (Cth) s 357 Income Tax Assessment Act 1936 (Cth) s 221A(1) Superannuation Guarantee (Administration Act) 1992 (Cth) ss 11, 12, 12(3), 16, 17 and 19 Superannuation Guarantee Charge Act 1992 (Cth) Taxation Administration Act 1953 (Cth), Part IVC Taxation Laws Amendment Act (No 4) 1993 (Cth) s 81

Cases cited: Abdalla v Viewdaze Pty Ltd (2003) 122 IR 215 Associated Translators & Linguists Pty Ltd v Commissioner of Taxation [2010] AATA 260 Commissioner of State Taxation v Roy Morgan Research Centre Pty Ltd (2004) 90 SASR 12 Commissioner of Taxation v Barrett (1973) 129 CLR 395 Commissioner of Taxation v Sleight (2004) 136 FCR 211 Curtis v Perth and Fremantle Bottle Exchange Co Limited (1914) 18 CLR 17 Damevski v Giudice (2003) 133 FCR 438 Deputy Commissioner of Taxation v Bolwell (1967) 1 ATR 862 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Ferguson v Federal Commissioner of Taxation (1979) 37 FLR 310 George v Federal Commissioner of Taxation (1952) 86 CLR 183 Hall (Inspector of Taxes) v Lorimer [1992] 1 WLR 939 Hollis v Vabu Pty Ltd (2001) 207 CLR 21 Hope v Bathurst City Council (1980) 144 CLR 1 Hungier v Grace (1972) 127 CLR 210 JA & BM Bowden & Sons Pty Ltd v Chief Commissioner of State Revenue (2001) 105 IR 66 Lee Ting Sang v Chung Chi-Keung (1990) 2 AC 374 London Australia Investment Company Ltd v Federal Commissioner of Taxation (1976-1977) 138 CLR 106 Lopez v Deputy Commissioner of Taxation [2005] FCAFC 157 Market Investigations v Minister of Social security [1968] 2 QB 173 Marshall v Whittaker's Building Supply Co Ltd (1963) 109 CLR 210 McCormack v Federal Commissioner of Taxation (1979) 143 CLR 284 Minister for Employment and Workplace Relations v Gribbles Radiology Pty Ltd (2005) 222 CLR 194 Montreal v Montreal Locomotive Works Ltd [1947] 1 DLR 161 National Labour Relations Board v Hearst Publications Inc. 322 US 111 (1943) Neale v Atlas Products (Vic) Pty Ltd (1955) 94 CLR 419 Puzey v Commissioner of Taxation [2003] FCAFC 197 Queensland Stations Pty Ltd v Federal Commissioner of Taxation (1945) 70 CLR 539 Re Porter; re Transport Workers Union of Australia (1989) 34 IR 179 Ready Mix Concrete (South East) Ltd v Minister for Pensions and National Insurance [1967] 2 QB 497 Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue (1997) 37 ATR 528 Roy Morgan Research Pty Ltd v Commissioner of Taxation (2010) 184 FCR 448 Sgobino v State of South Australia (1987) 46 SASR 292 Stevens v Brodribb Sawmilling Co Pty Ltd (1986) 160 CLR 16 Sweeney v Boylan Nominees Pty Ltd (2006) 226 CLR 161 United States of America v Silk 67 S.Ct.1463 (1947) Vabu Pty Ltd v Federal Commissioner of Taxation (1996) 33 ATR 537 Wesfarmers Federation Insurance Ltd v Stephen Wells trading as Wells plumbing [2008] NSWCA 186 World Book Australia Pty Ltd v Federal Commissioner of Taxation (1992) 108 ALR 510 Yaraka Holdings Pty Ltd v Giljevic (2006) 149 IR 339 Creighton B and Stewart A, Labour Law, (5th ed, The Federation Press, 2010) International Labour Office (Geneva), "The Employment Relationship" Report (V)(1) to the International Labour Conference 95th Session 2006 Lord Wedderburn, The Worker and the Law, (3rd ed, Penguin Books Ltd, 1986) Owens R and Riley J, The Law of Work, (Oxford University Press, 2007) Razzolini O "The Need to Go Beyond the Contract: "Economic and Bureaucratic" Dependence in Personal Work Relations", (2010) 31 Comparative Labor Law and Policy Journal 267 Sappideen C, O'Grady P and Warburton G, Macken's Law of Employment, (6th ed, Lawbook Co., 2009) Selwyn NM, Laws of Employment (Oxford University Press, 2006) Stewart A, "Redefining Employment? Meeting the Challenge of Contract and Agency Labour" (2002) 15 AJLL