On 21 June 2019, the Federal Court held that a horse racing club that paid jockeys through a centralised system was NOT an ’employer’ of the jockeys and had no obligation to pay superannuation (or at least, no liability to pay the Superannuation Guarantee Charge, if it had not made equivalent contributions to superannuation funds…
Message from the Board of Taxation Vale Michael Andrew AO It is with great sadness that the Board of Taxation (the Board) acknowledges the passing of its Chair, Michael Andrew AO, on Sunday 23 June. Michael was a highly respected member of the business and tax community as is reflected in the statement made…
In The Tax Institute’s newsletter: TaxVine (24, 28 June 2019), contained Louise Boyce’s National Technical Committee Chair’s Report, on the ATO’s controversial draft determination: TD 2019/D1, on the extent of demerger relief they think is available, under the law. Louise Boyce is Tax Counsel at Squire Patton Boggs, a global business law firm with 47 offices…