Accident Compensation Commission v Odco Pty Ltd (t/a Troubleshooters Available) [1990] HCA 43

High Court of Australia Mason CJ Brennan, Dawson, Toohey and McHugh J Accident Compensation Commission v Odco Pty Ltd (t/a Troubleshooters Available) [1990] HCA 43

Mason CJ,Brennan, Dawson, Toohey and McHugh JJ

THE COURT. This appeal concerns the interpretation of ss 8 and 9 of the Accident Compensation Act 1985 Vic (the Act). The Act establishes the Accident Compensation Commission (the Commission), constitutes an Accident Compensation Tribunal, provides for the payment of compensation to injured workers and makes provision for the imposition of a levy upon employers in respect of accident compensation. The issue in this appeal is whether the respondent company, which carries on business as a "labour agency" under the name of Troubleshooters Available (TSA), is an employer (within the meaning of the Act) of various categories of tradesmen.

In general terms, the levy payable by an employer under the Act is calculated by reference to "remuneration that is paid or payable by an employer" in Victoria or in respect of services performed or rendered wholly or mainly in Victoria (s 186). The levy is to be paid to the Commission by the employer by whom the leviable remuneration in respect of which it is charged is paid or payable (s 195). The levy is calculated by reference to prescribed percentage rates of leviable remuneration (s 187(2)). The levy is payable in respect of leviable remuneration paid or payable by the employer during each month within seven days after the close of the month (s 200(1)). If the levy is not paid by an employer in accordance with the Act, an additional levy becomes payable (s 207).

In the case of TSA, the Commission, by an assessment dated 12 June 1987 issued under s 203 of the Act, assessed the leviable remuneration paid by TSA for the month of April 1987 at $387,466 and fixed the levy payable for that month at $14,723.71. The notice of assessment also assessed TSA to an additional levy of $4,417.11. TSA objected to the assessment on the ground, inter alia, that it was not an employer of any of the tradesmen with whom it had dealings in April 1987. The objection was disallowed and TSA requested that the objection be treated as an appeal to the Supreme Court of Victoria pursuant to s 220 of the Act. It was common ground between the parties that the TSA tradesmen fell into four separate categories and that the correctness of the assessment fell to be determined by reference to the arrangements made by TSA in connection with four individual tradesmen.