Kronen v Commissioner of Taxation [2013] FCA 416

FEDERAL COURT OF AUSTRALIA

Kronen v Commissioner of Taxation [2013] FCA 416 Citation: Kronen v Commissioner of Taxation [2013] FCA 416

Parties: HORST WILHELM KRONEN v COMMISSIONER OF TAXATION

File number: SAD 1 of 2013

Judge: MANSFIELD J

Date of judgment: 10 May 2013

Catchwords: SUPERANNUATION – employee claims employer failed to make proper superannuation guarantee payments – discussion of means by which employee may establish that claim – whether employee may require Commissioner to take steps to establish employee's claim – where Commissioner does not agree with employee's claim – Commissioner not obliged to take steps to establish employee's claim in circumstances PRACTICE AND PROCEDURE – application for leave to appeal from orders of Federal Court judge to Full Court – whether primary judgment attended by sufficient doubt to warrant it being reconsidered by Full Court – where applicant sought prerogative writs or declaratory relief to require respondent to take steps to recover alleged superannuation contribution shortfalls payable by applicant's former employer to applicant's superannuation fund – where applicant argues that respondent has an obligation to take such steps on proper construction of Superannuation Guarantee (Administration) Act 1992 (Cth) – the applicant has no prospect of success on appeal – application refused

Legislation: Superannuation Guarantee (Administration) Act 1992 (Cth) ss 16, 17, 23, 33, 34, 35, 36, 37, 42, 43, 45A, 50, 65, 67 Superannuation Guarantee Charge Act 1992 (Cth) s 5 Taxation Administration Act 1953 (Cth) Part IVC Workplace Relations Act 1996 (Cth) ss 179, 720 Fair Work Act 2009 (Cth)