Shankland v Beta Alistine Pty Ltd (ACN 108 128 534) and ors [2007] NSWIRComm 111
Fringe Benefits Tax payable by the employer for providing a car to the employee is not an 'employment benefit' under s108A(3) of the Industrial Relations Act 1996 and therefore does not cause the applicant's remuneration package to exceed the statutory remuneration cap; the respondents' strike out motion is accordingly dismissed.
- Jurisdiction
- Australia
- Judgment Date
- 29 May 2007
- Procedural Posture
- Unfair Contract Proceedings (s106) / Strike Out Motion
- Outcome
- Respondents' notice of motion dismissed; costs reserved; liberty to apply for costs.
- Legal Topics
- ['unfair Contracts' 'remuneration Cap' 'fringe Benefits Tax' 'strike Out Application']
Case Brief
Summary, issues, holding and outcome
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Procedural Posture
Unfair Contract Proceedings (s106) / Strike Out Motion
Legal Issues
- 1 ["Whether Fringe Benefits Tax paid by employer on provision of a car constitutes an 'employment benefit' under s108A of the Industrial Relations Act 1996 and counts towards the remuneration cap for strike out purposes."]
Ratio Decidendi
Fringe Benefits Tax payable by the employer for providing a car to the employee is not an 'employment benefit' under s108A(3) of the Industrial Relations Act 1996 and therefore does not cause the applicant's remuneration package to exceed the statutory remuneration cap; the respondents' strike out motion is accordingly dismissed.
Court Disposition
Respondents' notice of motion dismissed; costs reserved; liberty to apply for costs.
Orders
- ["The respondents' notice of motion is dismissed." 'Costs are reserved.' 'Liberty to apply with respect to costs.']
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