- The Australian Turf Club Limited (ATC) contested a Superannuation Guarantee Charge (SGC) assessment from the Australian Tax Office (ATO)
- ATC argued that jockeys were not its employees during the relevant financial years
- ATC claimed that jockeys were employees of racehorse owners or trainers
- The Tribunal ultimately rejected ATC’s claim
Source: ato.gov.au
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.