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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.

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Marcus RYAN
Current at 29 August 2011 Click here to expand/collapse more articles by Marcus RYAN.
 

 

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