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 for the jockeys.

See below for a summary of the case and the reasons.

FJM 31.6.19

[Tax Month – June 2019]

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