Sushi Yachiyo Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 2328

TAXATION – superannuation guarantee charge – whether a prescribed employee – whether employee holds a position as a senior executive – whether the employee was nominated as mentioned in paragraph 457.223 (2) (c), (4) (d) or (5) (d) of Schedule 2 to the Migration Regulations 1994 – whether employee’s position carries substantial executive responsibility – whether the employee’s qualifications for the position are appropriate – decision under review affirmed

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