Racing Queensland Board v Commissioner of Taxation [2019] FCA 509

FEDERAL COURT OF AUSTRALIA

Racing Queensland Board v Commissioner of Taxation [2019] FCA 509 File number: QUD 517 of 2017

Judge: LOGAN J

Date of judgment: 12 April 2019

Catchwords: SUPERANNUATION – liability for superannuation guarantee charge – whether jockeys are employed by the applicant – Superannuation Guarantee (Administration) Act 1992 s 12(8)(a) – whether applicant is liable to make the payment of riding fees to jockeys – where centralised prizemoney system was established by the applicant to control race-related payments – where racing industry is heavily regulated by statute and national and local rules – where jockeys and trainers are required to be licenced by the applicant – vertical and horizontal contracts – whether applicant made payments on behalf of trainers – whether jockeys actually engaged by trainers. SUPERANNUATION – where applicant superseded several other entities as being responsible for racing in Queensland – whether applicant is responsible for liabilities incurred by the other entities – whether liability for superannuation guarantee charge arises when facts giving rise to the liability occur or when an assessment is made – effect of transitional provisions which established the applicant – whether invalidity of assessments may be considered in appeal against objection decision.

Legislation: Constitution s 75(v) Evidence Act 1995 (Cth) ss 79, 80 Income Tax Assessment Act 1936 (Cth) s 175 Judiciary Act 1903 (Cth) s 39B Superannuation Guarantee (Administration) Act 1992 (Cth) ss 11, 12, 17, 19, 35, 36 Superannuation Guarantee Charge Act 1992 (Cth) Taxation Administration Act 1953 (Cth) Acts Interpretation Act 1954 (Qld) s 36 Racing Act 2002 (Qld) ss 6, 9, 187 Racing and Betting Act 1980 (Qld) Racing and Other Legislation Amendment Act 2012 (Qld) s 11, 73, 447, 453