Published on 01 Dec 03
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The High Court's judgements in Australian Communication Exchange Ltd v Deputy Commissioner of Taxation  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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