On 16 December 2019, the Full Federal Court ruled in favour of the Australian Taxation Office (ATO), in two separate cases, agreeing that a particular ‘horse racing club’ and a ‘state racing board’ were required to pay superannuation contributions, on amounts they pay to jockeys, for riding the horse.

See below for a summary of the cases and the ATO’s media release.

[Tax Month – December 2019]

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