High Court – WorkPac Pty Ltd v Rossato – FFC overruled and Mr Rossato held to be not a ‘casual employee’ – primacy of contract could also affect the ’employee’ issue (watch out ‘gig’ economy cases)

On 4 August 2021, the High Court unanimously allowed an appeal from a judgment of the Full Court of the Federal Court of Australia, finding that Mr Rossato was not a ‘casual’ employee, and was not entitled to paid leave and holiday entitlements. This was despite the facts not being very different to a 2018…

High Court bolsters gig economy in employment fight (whilst overturning the FFC and determining an employee to be ‘casual’)

8.8.2021 – On-demand delivery contractor Deliveroo will use a High Court judgment (see related TT article on Rossato case) bolstering freedom of contract to try to overrule a decision that its riders are really employees entitled to minimum wages – see related TT articles about the position in Australia, that UK courts have held the opposite, (whilst holding…

Deliveroo’s UK share price jumped after UK court rules its drivers are self-employed (after the opposite for Uber Eats)

25.6.2021 – In the UK, Deliveroo got a much needed boost after a UK appeals court ruled its riders are self-employed, bolstering the viability of its labour model after rival Uber Technologies lost a similar case earlier this year. This is the opposite the position in Australia (at time of writing: 15.8.21) and has lead to…

Kong v CofT – Seafood business: unexplained cash deposits were ‘income’, extended amendment period & 50% penalties

On 10 August 2021, the AAT upheld assessments based on surplus cash deposits, of a local seafood business was income, allowed amendments beyond 4 years based on ‘fraud or evasion’, upheld 50% ‘reckless’ shortfall penalties and did not remit interest penalties. See below for further details. [Tax Month – August 2021]     The facts…

Improving financial reporting and auditing of APRA-regulated super funds (RSEs) – consultation on draft legislation (submissions by 8 Sept 2021)

On 12.8.21, the Federal Minister for Superannuation a media release, saying that the Government proposes to make changes to ensure the superannuation system’s financial reporting and auditing framework is commensurate to the size and significance of the sector and to do that, was releasing an exposure draft, of the relevant legislation, for consultation, with submissions…

SMSF now allowed up to 6 members – ATO notes ABR now updated but watch state law maxima on number of trustees

SMSFs and small APRA funds can have up to 6 members from 1 July 2021 following legislative amendments. On Friday 13.8.21, the ATO uploaded a post, noting that the Australian Business Register (ABR) has been updated to enable SMSFs to add a fifth or sixth member instead of using their interim process. See below for further detail.…

Tasmania – $20m Covid support package for key industries hit by pandemic related government restrictions

Also on 13 August 2021, the Federal Treasurer and Tasmanian Premier jointly announced a jointly funded COVID-19 relief package specifically targeted at businesses operating in tourism, hospitality, arts and events, seafood and transport (hire car, coach tours) sectors, as well as those that have been “impacted directly by reduced interstate visitation”. As I understand it, Tasmania…