Catchwords: SUPERANNUATION – whether principal racing authority liable to pay superannuation guarantee charges – construction of s 12 of Superannuation Guarantee (Administration) Act 1992 (Cth) – whether principal racing authority is “employer” of jockeys – whether principal racing authority liable to pay riding fees to jockeys – where principal racing authority stated that it would pay jockeys – where principal racing authority in fact paid jockeys – where principal racing authority prepared recipient created tax invoices reflecting liability to pay – whether payments made “on behalf of” another person – where amounts paid not reimbursed by another person TAXATION – appeal from objection decision – onus of establishing that assessments excessive or otherwise incorrect – whether onus discharged CONTRACTS – nature of contractual relations in regulated industry of thoroughbred horse racing – relevance of statutory instruments and rules of sport to formation of contracts – engagement by third parties to participate in races APPEAL AND NEW TRIAL – whether appellable error in approach to evidence adduced on appeal from objection decision – where evidence of past events not adduced from contemporaneous witnesses – relevance of evidence relating to arrangements prior to the relevant period ...

Catchwords: EMPLOYMENT AND INDUSTRIAL LAW – termination – common law – summary dismissal – whether justified because of lack of candour of employed solicitor in dealing with legal precedents of the firm – no question of principle CONTRACTS – remedies – damages – wrongful termination of contract of employment – assessment of damages – whether and when partners would otherwise have resolved to terminate and whether would have resolved to make payment in lieu of notice – whether opportunity to seek employment whilst serving out notice period lost and compensable as a valuable opportunity ...

Catchwords: TAXATION – public trading trusts – whether a unit trust is a public trading trust – whether an exempt entity had the right to acquire or become the holder of units in the unit trust that entitled it to not less than 20% of the beneficial interests in the income or property of the unit trust – whether s 102P(10) of the Income Tax Assessment Act 1936 (Cth) on its proper construction provides for a proportionate tracing of units through one or more interposed trusts TAXATION – trust income – whether trustee of a trust exercised the power to accumulate income by crediting its accounting profit to a “Retained Profits Account” rather than distributing it to the unitholders – whether financial statements of the trustee were sufficient to prove that it had exercised a certain power under the trust deed – whether the taxpayer was presently entitled to a share of the net income of the trust TRUSTS – construction of trust deed – relevance of surrounding circumstances – ambiguity – mistake – where trust deed identified a named company “as trustee for” a specified superannuation fund as the “Second Absolute Beneficiary” of the trust – where the named company had in fact ceased to be the trustee of the superannuation fund – where a deed of rectification purported to rectify the trust deed as and from the establishment of the trust – whether the reference to the named company is a case of ambiguity or mistake – whether construction of the trust deed is to be undertaken having regard to evidence of surrounding circumstances ...

Catchwords: ADMINISTRATIVE LAW — appeal by leave from orders made by the Federal Circuit Court of Australia — where the respondent made an application for summary dismissal of the appellant’s claim — where the primary judge made orders dismissing the appellant’s application on the basis that the claim had no reasonable prospect of success — apprehended bias — whether a fair-minded lay observer might reasonably apprehend that the primary judge might not have brought an impartial and unprejudiced mind to the application — consideration of the difference between prejudgment and predisposition — whether it is necessary to consider the other grounds of appeal dealing with the merits ...

Catchwords: MIGRATION – consideration of the scope of the conferral of jurisdiction upon the Federal Circuit Court of Australia by s 476 of the Migration Act 1958 (Cth) (the “Act”) – consideration of whether the contended failure on the part of the Minister’s delegate to discharge the obligations arising under s 501CA(3)(a) and (b) engages matters in relation to a decision under s 501(3A) notwithstanding no jurisdictional error challenge to the principal cancellation decision under s 501(3A) MIGRATION – consideration of whether the things required of the Minister (and his delegate) under s 501CA(3)(a) and (b) engage a “decision” for the purposes of s 474(2) and (3) of the Act and in particular s 474(3)(g) – consideration of whether the things required of the Minister (and his delegate) under s 501CA(3)(a) and (b) are merely steps along the way to a “decision” under s 501CA(4) – consideration of whether a “decision” for the purposes of s 501CA(3) is a decision of an “administrative character” for the purposes of s 474 of the Act MIGRATION – consideration of whether the reasoning in Minister for Immigration and Border Protection v SZSSJ (2016) 259 CLR 180 is necessarily inconsistent with the reasoning of the Full Court in SZQDZ v Minister for Immigration and Citizenship (2012) 200 FCR 207 MIGRATION – consideration of the content of the obligation arising under s 501CA(3) of the Act – consideration of whether the Minister’s delegate discharged the obligations arising under s 501CA(3) by causing documents to be handed to and signed for by an illiterate person in custody in the circumstances described in the reasons of the presiding judge – consideration of the irreducible minimum standard required by s 501CA(3)(a) and (b) – consideration of the extent to which s 497(2) of the Act operates to confer authority on a person to do those things required of the Minister by s 501CA(3) in circumstances where the person holds a delegation of the power to cancel a visa but not a delegation to do those things required of the Minister (and his delegate) under s 501CA(3) – consideration of the notion of the term “task” in s 497(2) of the Act – consideration of the Carltona principle ...

Catchwords: CORPORATIONS – whether primary judge erred in finding that a notice of disqualification from managing corporations was validly served on the appellant by ASIC under s 206F(4) of the Corporations Act 2001 (Cth) – whether s 206F required ASIC to serve the appellant directly rather than through an intermediary – application of “effective informal service rule” – appeal dismissed ...