The Trustee for the SR & K Hall Family Trust v Commissioner of Taxation

[2013] AATA 681

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The Trustee for the SR & K Hall Family Trust
v Commissioner of Taxation

Tribunal:

Member: Senior Member R W Dunne

Subject References:
SUPERANNUATION GUARANTEE
whether applicant's workers were employees or independent contractors
indicia
common law employees
contracts wholly or principally for labour
burden of proof
objection decisions under review affirmed

Legislative References:
Superannuation Guarantee (Administration) Act 1992 - s 11(1)(ba); s 12(1); s 12(3)
Taxation Administration Act 1953 - s 14ZZK(b)

Case References:
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3) - [2011] FCA 366
Hollis v Vabu Pty Ltd - (2001) 207 CLR 21
ACE Insurance Limited v Trifunovski - [2013] FCAFC 3
The Commissioner of Taxation of the Commonwealth of Australia v Barrett - (1973) 129 CLR 395
Stevens v Brodribb Sawmilling Company Pty Ltd - (1986) 160 CLR 16
Zuijs V Wirth Bros Pty Ltd - (1955) 93 CLR 561
Federal Commissioner of Taxation v Dalco - (1990) 168 CLR 614
George v Federal Commissioner of Taxation - (1952) 86 CLR 183

Other References:
Superannuation Guarantee Ruling SGR 2005/1
Taxation Ruling TR 2005/16

Hearing date: 18 & 19 July 2013
Decision date: 24 September 2013

Adelaide

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Decision

For the reasons outlined above, the objection decisions under review are affirmed.