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Racing Queensland Board v Commissioner of Taxation [2019] FCA 509

April 12, 2019

SUPERANNUATION – liability for superannuation guarantee charge – whether jockeys are employed by the applicant – Superannuation Guarantee (Administration) Act 1992 s 12(8)(a) – whether applicant is liable to make the payment of riding fees to jockeys – where centralised prizemoney system was established by the applicant to control race-related payments – where racing industry is heavily regulated by statute and national and local rules – where jockeys and trainers are required to be licenced by the applicant – vertical and horizontal contracts – whether applicant made payments on behalf of trainers – whether jockeys actually engaged by trainers

SUPERANNUATION – where applicant superseded several other entities as being responsible for racing in Queensland – whether applicant is responsible for liabilities incurred by the other entities – whether liability for superannuation guarantee charge arises when facts giving rise to the liability occur or when an assessment is made – effect of transitional provisions which established the applicant – whether invalidity of assessments may be considered in appeal against objection decision

 

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