Thomas Gordon Brown and Listaglen Pty Ltd [1994] IRCA 164

CATCHWORDS

INDUSTRIAL LAW - termination of employment - jurisdiction of Court - meaning of "relevant wages" - whether commission is included.

Industrial Relations Act 1988, s.170CD, and s.170EE.

Ardino -v- Count Financial Group Pty Ltd (Industrial Relations Court of Australia, Wilcox CJ, 14 November 1994, unreported)

Mutual Acceptance Co. Ltd -v- The Federal Commissioner of Taxation (1944) 69 CLR 389

Commissioner of Payroll Tax -v- Reserve Bank of Australia (1986) 66 ALR 677

Shields -v- Commissioner of Payroll Tax (1989) 98 ALR 559

THOMAS GORDON BROWN -v- LISTAGLEN PTY LTD

NO. VI 1072 of 1994

Before: MURPHY JR

Place: MELBOURNE

Date: 21 December 1994

INDUSTRIAL RELATIONS COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY

VI 1072 of 1994

BETWEEN:

THOMAS GORDON BROWN Applicant

AND

LISTAGLEN PTY LTD Respondent

REASONS FOR JUDGMENT

21 December 1994 Judicial Registrar Murphy

In the course of the hearing of this proceeding the Respondent raised a jurisdictional issue namely that the Court had no jurisdiction to hear this matter under s.170CD of the Industrial Relations Act ("the Act"), because the Applicant's relevant wages for the period of his employment exceeded the amount calculated pursuant to s.170CD(1)(b). I ruled against the Respondent and stated that I would publish my reasons at a later date. I now publish those reasons.

Background

The Applicant had been employed by the Respondent as a used car manager, commencing 28 March 1994. His employment was terminated on 4 July 1994. His remuneration arrangements were as follows. He was paid a retainer of $800.00 per week. In addition he was paid commission at the rate of $25.00 per vehicle sold and 10% of the profits of the used car division. Over the period that he was employed he was paid a total amount of salary and commissions of $17,521.00. The Respondent calculated that, based on the number of days that he was employed, if his total earnings exceeded $16,438.36 then he was excluded under s.170CD(1)(b).