Robert Jackson and National Aboriginal Islander Skills Development Association (NAISDA) Inc. [2003] NSWIRComm 118

Industrial Relations Commission of New South Wales

CITATION : Robert Jackson and National Aboriginal Islander Skills Development Association (NAISDA) Inc. [2003] NSWIRComm 118 APPLICANT: PARTIES : Robert Jackson RESPONDENT: National Aboriginal Islander Skills Development Association (NAISDA) Inc. FILE NUMBER: 6250 of 2002 CORAM: Sams DP Termination of employment - unfair dismissal - notice of motion - Commission's jurisdiction - s83(1)(b) of the Act - what constitutes "remuneration" - whether benefits exceed statutory threshold - whether fringe benefit tax savings are part of remuneration - whether frequent flyer reward points are part of remuneration - value of benefits - agreed matters. CATCHWORDS : Held, remuneration includes fringe benefit tax saving to applicant - frequent flyer reward points retained by applicant - applicant accepts points are a benefit - real and tangible benefit to applicant - difference between income and remuneration - benefits form part of remuneration - difficulty of assessing value - best evidence - examples of flight costs and reward points accepted - benefit of doubt to applicant - assessment made - applicant's remuneration exceeds statutory threshold - notice of motion granted - application dismissed for want of jurisdiction. Industrial Relations Act 1996 LEGISLATION CITED : Industrial Relations (General) Regulation 2001 Income Tax Asessment Act 1936 Workplace Relations Regulations 1996. Browne v Dunn (1894) 6 R 67 Kagan v Primus Telecommunications (Aust) Pty Ltd (No 2) [2000] NSWIRComm 185 Kerr and Another v Jaroma Pty Ltd t/as Treasury Motor Lodge (1996) 70 IR 469 McBlane v National Transport Insurance Limited (1997) 77 IR 185, CASES CITED : Payne v Commissioner of Taxation Nos 461 of 1995 and NG 239 of 1995, Foster J, 4 March 1996 Schmidt and Paino Holdings Pty Limited, Sams DP, IRC98/4676, 5 February 1999 Shead v Summit Western Pty Ltd t/as Blacktown Mitsubishi (1998) 81 IR 347 Simmonds v Pongrass Furniture Pty Limited (1997) 74 IR 443, Talbot and Rostcom Pty Ltd, Sams DP, IRC99/1617, 2 September 1999 HEARING DATES: 04/01/2003; 04/02/2003 DATE OF JUDGMENT: 04/24/2003