Bluescope Steel (AIS) Pty Ltd v Australian Workers Union
[2019] FCAFC 84-
The impact of this case on ATO policy is discussed in Decision Impact Statement: Bluescope Steel (AIS) Pty Ltd v Australian Workers' Union (Published 12 November 2019).
Bluescope Steel (AIS) Pty Ltd and Bluescope Steel Limited
v The Australian Workers Union
Commissioner of Taxation (Intervener)
Judges:
Allsop CJ
Collier J
Rangiah J
Legislative References:
Fair Work Act 2009 - 20; 50; 62; 147
Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 - Sch 16 Item 15
Industrial Relations Act 1996 (NSW) - 124
Superannuation Guarantee (Administration) Act 1992 - 3; 5; 6; 11; 12; 16; 17; 19; 23; 47
Superannuation Guarantee Charge Act 1992 - 5; 6
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004 - 5
Taxation Laws Amendment Act (No 4) 1993 - 5
Federal Court Rules 2011 - regulation 36.32
Case References:
Akmeemana v Murray - [2009] NSWSC 979; 190 IR 66
ALDI Foods Pty Limited v Shop, Distributive & Allied Employees Association - [2017] HCA 53; 350 ALR 381
Ashford v The Corporation (Halliburton) Geophysical Services Inc - (1994) 57 IR 325
Australian Builders' Labourers' Federation v Archer - (1913) 7 CAR 210
Australian Communication Exchange Ltd v Deputy Commissioner of Taxation - [2003] HCA 55; 201 ALR 271
Australian Workers' Union v BlueScope Steel (AIS) Pty Ltd - [2018] FCA 80; 278 IR 170
Catlow v Accident Compensation Commission - [1989] HCA 43; 167 CLR 543
CIC Insurance Ltd v Bankstown Football Club Ltd - [1997] HCA 2; 187 CLR 384
Commissioner of Taxation v Consolidated Media Holdings Ltd - [2012] HCA 55; 250 CLR 503
Commonwealth v Director, Fair Work Building Industry Inspectorate - [2015] HCA 46; 258 CLR 482
Cook v Chesterton International Pty Ltd - [2015] NSWSC 283
Ex parte Campbell - (1870) LR 5 Ch App 703
Federal Commissioner of Taxation v Jayasinghe - [2016] FCAFC 79; 247 FCR 40
Gill v Donald Humberstone & Co Ltd - [1963] 1 WLR 929
Goodyear Tyre & Rubber Co (Aust) Ltd v Robinson - [1961] AR 127
Gramotnev v Queensland University of Technology - [2013] QSC 158
Hua Wang Bank Berhad v Commissioner of Taxation - [2013] FCAFC 28; 296 ALR 479
John A Gilbert Pty Ltd v Irving - [1962] AR 307
Kabushiki Kaisha Sony Computer Entertainment v Stevens - [2001] FCA 1379; 116 FCR 490
Kezich v Leighton Contractors Pty Ltd - [1974] HCA 50; 131 CLR 362
Kronen v Federal Commissioner of Taxation - [2012] FCA 1463; 213 FCR 495
Levy v Victoria - [1997] HCA 31; 189 CLR 579
Minister Administering the Water Management Act 2000 v Sharkey - [2017] NSWCA 319; 226 LGERA 322
National Tertiary Education Union v La Trobe University - [2015] FCAFC 142; 254 IR 238
National Wage Case - (1983) 4 IR 429
Parker v Comptroller-General of Customs - [2009] HCA 7; 83 ALJR 494
Project Blue Sky Inc v Australian Broadcasting Authority - [1998] HCA 28; 194 CLR 355
Quest Personnel Temping Pty Ltd v Commissioner of Taxation - [2002] FCA 85; 116 FCR 338
Re Alcan Australia Ltd; Ex parte Federation of Industrial, Manufacturing and Engineering Employees - [1994] HCA 34; 181 CLR 96
Re Working Hours Case July 2002 - (2002) 114 IR 390
Roy Morgan Research Pty Ltd v Commissioner of Taxation - [2011] HCA 35; 244 CLR 97
Scott v Sun Alliance Australia Ltd - [1993] HCA 46; 178 CLR 1
Sharman Networks Ltd v Universal Music Australia Pty Ltd - [2006] FCAFC 178; 155 FCR 291
Soliman v University of Technology Sydney - [2008] FCA 1512; 176 IR 183
Standard Hours Inquiry - (1947) 59 CAR 581
Thiess v Collector of Customs - [2014] HCA 12; 250 CLR 664
Thompson v Roche Bros Pty Ltd - [2004] WASCA 110
University of Western Australia v National Tertiary Education Union - [2003] FCA 1264; 129 IR 348
Wingecarribee Shire Council v De Angelis - [2016] NSWCA 189
Workers Rehabilitation & Compensation Corporation v Harle - [1994] SASC 4023; 61 SASR 507
WorkPac Pty Ltd v Skene - [2018] FCAFC 131; 362 ALR 311
Judgment date: 24 May 2019
Sydney
THE COURT ORDERS THAT:
1. The parties have 14 days in which to file and serve submissions as to the form of any orders.
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