Daily Archives: November 20, 2019

Probin and FCT – Super Guarantee payable for property maintenance worker – whose work was too closely controlled by the taxpayer

On 8 Nov 2019, the AAT decided that a worker, engaged by a property maintenance business, was an employee (and not an independent contractor). See below for a summary of the case. [Tax Month – November 2019]  

Frugtniet v Tax Practitioners Board – Termination of tax agent’s registration (for 5 years) upheld by the Full Federal Court

On 11 November 2019, the Full Federal Court dismissed an appeal by a tax agent, and confirmed the TPB’s decision, to terminate his registration, on the grounds he was not a “fit and proper person”. The decision also precludes the tax agent from applying for re-registration for 5 years. See below for a summary of…

Bluescope Steel (AIS) Pty Ltd v Australian Workers’ Union – DIS on the meaning of ‘ordinary times earnings’ and ‘ordinary hours of work’ for SGC purposes – whether the ‘additional hours component’ and the ‘public holidays component’ included

On 11 November 2019, the Commissioner issued his ‘Decision Impact Statement’ (DIS) on this case, which was about the meaning of ‘ordinary time earnings’ and ‘ordinary hours of work’ as used in the Superannuation Guarantee (Administration) Act 1992 (SGAA). See the related Tax Technical article about the SGC impact of the first instance decision. See below…

OECD Global Anti-Base Erosion (GloBE) Proposal under Pillar Two – a right to “tax back” – secretariat invites submissions by 2 Dec and a meeting on 9 Dec 2019

08/11/2019 – As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat is seeking public comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. See below for the media release. [Tax Month – November 2019]