Racing Clubs Face the Superannuation Stakes

In late July 2024, the AAT held that pursuant to the Superannuation Guarantee (Administration) Act 1992 ("SG Act"), jockeys who raced at tracks owned by five race clubs between the period of 2009 to 2014 were employees of the clubs. The AAT found that due to a lack of evidence raised by the clubs, section 12(3) of the SG Act did not apply and s12(8) was the more appropriate provision to apply.

These matters was heard in five separate cases where the AAT found that all the race club taxpayers were employers of the jockeys for the purpose of the SG Act. These cases include:

• Armidale Jockey Club v FCT [2024] AATA 2726;
• Australian Turf Club Ltd v FCT [2024] AATA 2728;
• Clarence River Jockey Club Ltd v FCT [2024] AATA 2729;