Interpretation of ‘ordinary hours of work’ for superannuation purposes: Federal Court decision

The Full Court of the Federal Court recently delivered its judgment in Bluescope Steel Ltd v The Australian Workers’ Union and Commissioner of Taxation [2019] FCAFC 84. 

The matter was on appeal from an earlier determination about the proper interpretation of ‘ordinary hours of work’ and ‘ordinary time earnings’ in the Superannuation Guarantee (Administration) Act 1992 (SGA Act).The case concerned employees who received earnings referable to the overtime or penalty rates on public holidays that they did not necessarily work. These earnings were paid as part of an annualised or aggregate salary. The issue in the appeal was whether the clauses in the relevant i...

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Authors: Keith Swan, Andrew Larmour,

Published Date: 03 July 2019