The Full Federal Court has held that superannuation guarantee contributions were not payable by an employer in respect of the “additional hours” and “public holidays” components of employees’ salaries since these components did not form part of “ordinary time earnings”. In doing so, it allowed the employer’s appeal against the primary judge’s decision reported at [2018] FCA 80.
Bluescope Steel (AIS) Pty Ltd v Australian Workers’ Union [2019] FCAFC 84 , Allsop CJ, Collier and Rangiah JJ, 24 May 2019.