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Tax Case: Casuals' overtime far from ordinary

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 [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.

Author profile:

Marcus Ryan CTA
Marcus is a senior associate in the Tax Group of Ashurst, focusing on the Australian tax aspects of a wide range of corporate and financial arrangements. Marcus is a Chartered Tax Adviser, has worked in both the Perth and Sydney offices of Ashurst and has twelve years of experience in providing advice on both direct and indirect taxes to both Australian and foreign clients, across a number of industries sectors and government enterprises. Current at 11 March 2013 Click here to expand/collapse more articles by Marcus RYAN.
 
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