Australian Communication Exchange Ltd v Deputy Commissioner of Taxation

Industrial law (Q) – Award – Superannuation – Employer's liability to pay "superannuation guarantee charge" dependent on payment of superannuation contributions in accordance with Clerical Employees Award (State) (Q) – Award requirement to contribute "3% of the employee's ordinary time earnings" – Whether employer had complied with Award – Casual employees – Meaning of "ordinary time earnings".

Appeal – Decision of appellate court – Whether disentitled to decide case on an interpretation of a contested instrument different from that contended by either party – Whether bound to decide case on arguments advanced by the parties – Whether entitled to adopt a view on the construction of an instrument different from that contended by either party.

Words and phrases: "ordinary time earnings".

Superannuation Guarantee Charge Act 1992 (Cth).

Superannuation Guarantee (Administration) Act 1992 (Cth) – s 23(2).

Clerical Employees Award (State) (Q) – cll 3.5, 4.2, 4.7.