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  Miscellaneous 2003

Tax Case: Casuals' overtime far from ordinary

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2003

 
The High Court's judgements in Australian Communication Exchange Ltd v Deputy Commissioner of Taxation [2003] HCA 55 (1 October 2003) provide an analysis of an employer's obligations under the Superannuation Guarantee Charge Act 1992 and Superannuation Guarantee (Administration) Act 1992 where employees are covered by an award made under State industrial legislation. In particular, this case highlights the difficulties associated with interpreting the meaning of 'ordinary time earnings' in the context of casual workers.
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