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Tax Case: Casuals' overtime far from ordinary

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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 an Assistant Commissioner with the ATO in Sydney, and works in the Tax Counsel Network. He currently focuses on the tax aspects of corporate and banking and finance transactions and has more recently been involved in the ATO’s administration of the JobKeeper initiative. Prior to joining the ATO in May 2017, Marcus was a senior associate at Ashurst. He has over 19 years’ experience as a tax lawyer providing advice on both direct and indirect taxes to both Australian and foreign clients, across a number of industries and government enterprises. - Current at 30 November 2020
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