Superannuation Guarantee Determination

SGD 93/13

Is a racing club a jockey's employer for superannuation guarantee purposes?

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FOI status:

1. No. Under paragraph 12(8)(a) of the Superannuation Guarantee (Administration) Act 1992, the employer of the jockey is the person who is liable to make the payment to the jockey. In most cases this would be the owner, or sometimes the trainer.

2. Even though the racing club pays the race fee to the jockey, it is not "liable to make the payment" but merely does so as agent for the owner or trainer.

3. Similarly, the share of prize money paid to successful jockeys is made by the club as agent for the owner.

Commissioner of Taxation
11/11/93

References

ATO references:
NO NAT 93/4377-6

Subject References:
racing clubs;
employer/employee relationship

Legislative References:
SGAA 12(8)(a)