The ATO on Thur 5.7.2012, released a Decision Impact Statement on the decision in AAT Case [2012] AATA 120, Re General Aviation Maintenance Pty Ltd and FCT. In that case, the AAT affirmed a business was liable to the super guarantee charge (SGC) as the work provided by a tandem master parachutist it paid was in the capacity of an employee under s 12 of the SGAA.
Broadly, the ATO said the decision was consistent with its views in Superannuation Guarantee Rulings SGR 2005/1 (Who is an employee?) and 2009/1 (Payments made to sportspersons), in that the activities performed by the tandem master parachutists were held to be entertainment, possibly sport or a similar activity.
[LTN 128, 5/7]