Floorplay Pty Ltd v Commissioner of Taxation

[2013] AATA 637

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Floorplay Pty Ltd
v Commissioner of Taxation

Tribunal:

Member: Deputy President P E Hack SC

Subject References:
TAXATION
SUPERANNUATION
Whether liable to pay superannuation guarantee charge
Whether employees or independent contractors
Quantum of superannuation guarantee charge
Decision under review set aside and remitted

Legislative References:
Superannuation Guarantee (Administration) Act 1992 - s 11(1)(ba); s 12(1); s 12(3)

Case References:
Hollis v Vabu Pty Ltd - [2001] HCA 44; (2001) 207 CLR 21
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3) - [2011] FCA 366; (2011) 279 ALR 341

Hearing date:
Decision date: 6 September 2013

Brisbane

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DECISION

The respondent's objection decision is set aside and the matter remitted to the respondent for reconsideration in accordance with a direction that further assessments be made taking into account the evidence now available to the respondent.

It is certified that the proceedings have terminated in a manner favourable to the applicant.