Phillip Martin v Craig John Preece as Trustee for Shalom Trust and Craig John Preece as Trustee for Lacliana Unit Trust T/A Preece Martin
[2016] FWC 6162
•22 DECEMBER 2016
[2016] FWC 9222
DECISION
| Fair Work Act 2009 |
| s.394—Unfair dismissal |
| Phillip Martin |
| v |
Craig John Preece as Trustee for Shalom Trust and Craig John Preece as
Trustee for Lacliana Unit Trust T/A Preece Martin
(U2016/8701)
| DEPUTY PRESIDENT WELLS | HOBART, 22 DECEMBER 2016 |
Application for relief from unfair dismissal – jurisdictional objections – not an employee –
not a dismissal – minimum employment period – high income threshold – extension of time –
application dismissed.
Introduction
[1] Mr Phillip Edward Martin (the Applicant) filed an application for an unfair dismissal
remedy pursuant to s.394 of the Fair Work Act 2009 (the Act) on 4 August 2016 contending
he was unfairly dismissed from employment as an accountant with Preece Martin (the
Respondent). Mr Martin sought a remedy of compensation.
[2] Mr Andrew Cameron, representing the Respondent, asserted multiple jurisdictional
objections asserting the Applicant is precluded from jurisdiction by Division 2 of the Act, as
the Applicant:
was not an employee of the Respondent; but rather was a principal of Preece
Martin by way of a partnership agreement, up until 30 June 2016;
had not fulfilled the minimum six months employment period as envisaged by
s.383(a) of the Act (if he was found to be an employee);
exceeded the high income threshold (if he was found to be an employee).
[3] Further, the Respondent submitted that the applicant lodged his application for unfair
dismissal remedy outside of the 21 day time limit, arguing that if any dismissal took place, it
occurred on 5 July 2016.
[4] Pursuant to s.394(2)(b) the Fair Work Commission (the Commission) can extend time
for the lodging of an unfair dismissal application if it is satisfied that there are exceptional
circumstances. In assessing whether exceptional circumstances exist, the Commission must
have regard to certain matters as contained in s.394(3). Only if it is satisfied that there are
exceptional circumstances can the Commission then exercise its discretion to decide whether
to extend time.
[2016] FWC 9222
The Proceedings
[5] As there were a multiplicity of jurisdictional objections led by the Respondent, and the
matter was listed for one day, only the jurisdictional objections relating to the status of Mr
Martin as an employee could be dealt with on 28 November 2016. Some of the matters
relating to the extension of time also require findings as to the applicant’s employment status.
For this reason I proposed at hearing to firstly determine the initial three jurisdictional
objections detailed in [2] above. In the event that I rejected all of those objections, the parties
were advised I would then need to hear further from them in relation to the extension of time
matter.
[6] Orders for the production of documents and for persons to be present to give evidence
were sought by Mr Martin and were granted on 17 November 2016. Following provision of
the produced documents Mr Martin chose not to continue with the orders for persons to be
present at the Commission. The matter proceeded to hearing with only Mr Martin and Mr
Preece giving evidence.
The evidence
[7] It was common ground between the parties that Mr Martin was employed by the
1
| predecessor company to Preece Martin on 10 August 1998 | as a trainee accountant and that |
from 1 July 2004, Mr Martin entered into a partnership with Mr Craig Preece. Both Mr Martin
and Mr Preece were the only principals of the accounting business Preece Martin. In 2008 Mr
Matthew Holmes was introduced to the Preece Martin partnership, albeit on an informal basis.
That partnership was formalised on 11 December 2012 when Mr Preece, Mr Martin and Mr
2
Holmes signed a partnership agreement.
[8] The parties to the partnership agreement were Craig John Preece as trustee for Shalom
Trust, Phillip Edward Martin as trustee for Glenelm Trust, Matthew Ian Holmes as trustee for
3
| Holmes Trust and Mr Preece, Mr Martin and Mr Holmes as individuals. | The agreement also |
provided that each individual was an employee of the Trust in which they were the sole
trustee.
[9] Mr Holmes retired from the partnership some time in 2014, on a date not in evidence.
In September 2015, Mr Martin gave notice to Mr Preece, in accordance with the partnership
agreement that he intended to retire from the partnership on 30 June 2015.
[10] Following Mr Martin’s notice of retirement to Mr Preece, they held discussions about
Mr Martin continuing to work at Preece Martin, managing clients and undertaking the role of
business manager. The previous business manager, Mr Sertori, had left employment. Minutes
4
of a staff meeting held on 14 June 2016 relevantly indicate the following:
“Phillip – Stepping down as principal of the business & going forward
Essentially Phillip’s role stays the same. One of the only changes will be on the PM
invoices. Asking for leave should still be directed to Phillip (via email), along with
Craig being CC’d in as well. Phillip will however continue to do the following:
Work with Admin (who are doing really well),
Fortnightly pays,
[2016] FWC 9222
IT,
Pay bills,
PM accounts,
Checking bank account.
While Ashley is away on holidays, Phillip has set some goals for Caralyn. To be
followed up.
There has also been a Business Management Committee created to meet Monthly on
nd
Wednesdays (starting from the 22 of June). This committee will include Alissa, Anne-Marie, Leigh, Phillip and Craig…”
[11] The evidence provides that at the time of the staff meeting on 14 June 2016, Mr Preece
intended to have Mr Martin continue to work at Preece Martin, following Mr Martin’s
retirement from the partnership. Mr Martin instructed a law firm, Rae and Partners, to act on
his behalf to conduct negotiations with Mr Preece (through Mr Preece’s representative Mr
Cameron) as to the terms of Mr Martin’s employment post 30 June 2016.
[12] Between 23 June 2016 and 14 July 2016 there were several email exchanges between
Mr Martin and Mr Preece and between Rae and Partners and Mr Preece or Mr Cameron,
relating to the mode, terms and conditions of an employment contract for Mr Martin,
5
including the total duties that would be performed.
[13] On 4 July 2016 at 8:54am Ms Crawford of Rae and Partners emailed Mr Cameron
requesting, “[w]ould you please advise as to your client’s intentions with respect to the
employment contract, as amended, noting that our client is expected to be at work today?” Mr
Cameron responded that day indicating two matters were still in consideration which related
to the amount of salary and possible future purchase of clients processes. A revised contract
was sent by Mr Cameron to Ms Crawford the following day. Ms Crawford forwarded the
contract to Mr Martin noting that the position description in relation to the business manager
6
role was still incomplete.
[14] By 6 July 2016 Mr Martin had decided to decline the business manager role and only
undertake the client manager role. Ms Crawford advised Mr Cameron of this by email, noting
that Mr Martin had made handwritten amendments to the relevant pages of the agreement and
had also suggested an appropriate salary for the role.
[15] Following this advice, Mr Preece decided on 14 July 2016, that the employment of Mr
Martin within the firm was not going to work. He decided not to continue the employment
7
negotiations.
[16] Mr Preece’s evidence provided that Mr Martin had been employed by the firm Powell
Preece and Associates in 1998 but that employment ended when Mr Martin became a
principal in the firm on 1 July 2004 when Mr Powell left the partnership. Whilst Mr Preece’s
evidence was that a Director or partner of a business was also able to be an employee of the
business, he said this was not the case with himself and Mr Martin.
[17] The Respondent contended that following 30 June 2016, Mr Martin was not an
employee of Preece Martin as the negotiations relating to his employment had not been
8
| concluded. The timesheets | provided by the Respondent reflected that Mr Martin had attended |
| [2016] FWC 9222 |
the office on Friday 1 July 2016 and some work had been undertaken on that day. Time sheets
for 4 and 5 July 2016 indicated no work was undertaken, with the annotation by Mr Martin
9
that he had attended the office with “no employment contract”.
[18] Further evidence provided that on 5 July 2016 Mr Martin emailed all administration
staff at Preece Martin advising them not to make any appointments for him that week as he
10
did not have an employment contract.
[19] Mr Martin’s evidence was that whilst he was an employee of Glenelm Trust and a part
owner of the firm Preece Martin; he was also an employee of Preece Martin and had been
since he was first employed in 1998. Mr Martin relied on a number of documents to support
his assertion that he was an employee of Preece Martin, both prior, and subsequent, to 30 June
2016. This documentation included:
Personal taxation returns, PAYG payment summaries and tax file number
declarations
Superannuation payments paid by Preece Martin into Mr Martin’s self-managed
11
superannuation fund
A pay slip dated April 2016 showing accrued leave
12
A pay slip showing income for pay period 1 to 3 July 2016
Emails from Mr Preece about Mr Martin continuing to work at Preece Martin
following retirement from the partnership
Workers Compensation ‘Statement of wages and salary’ reports for years 2005 to
2015 showing the principal’s wages were included for workers compensation
13
purposes
Fringe Benefits Tax returns for years 2010 to 2012 which included costs of Mr
Martin’s car parking
List of emails sent and/or received from work email account from 1 July to 14 July
14
2016
Documentation relating to work undertaken for a client of Preece Martin
15
subsequent to 30 June 2016
16
Performance review documentation for Phillip Martin
Signed acknowledgement of having received the Preece Martin Employee
17
Handbook.
[20] It was argued by Mr Martin that as he had received Payment Summaries issued by
Preece Martin, and had fringe benefits tax paid on his behalf, this was clearly indicative of
him being an employee of Preece Martin.
[21] The evidence provided that on 1 September 2015 Mr Martin wrote to Mr Sertori via
email (with a copy to Mr Preece) in the following terms:
“Can you please add me to the employee payroll starting today?
Gross annual wage $150,000 hourly rate $76.92.
Superannuation of $30000 per year. Superannuation guarantee $14250 per annum
balance $15750 salary sacrifice. Monthly payment $2500.
Accrue leave for me as you would any other employee.
[2016] FWC 9222
th
Cease the monthly drawings from 16 September 2015…” [22] In his oral evidence, Mr Preece advised that he never agreed to the changes requested
by Mr Martin to the “drawings” arrangements for the partnership and wrote to Mr Martin
advising him of that. Mr Preece confirmed that previous to the email to Mr Sertori of 1
September 2015, both he and Mr Martin had received profit sharing drawings from the
business each month.
[23] On cross-examination Mr Preece confirmed that a PAYG payment summary can only
18
be issued to an employee.
[24] During his cross-examination, Mr Martin was unable to satisfactorily explain how, if
he was an employee of Preece Martin, he could direct the nature of his wage payments,
including the rate of pay and superannuation, in the manner that he did, in his email to Mr
Sertori on 1 September 2015.
The Case
[25] It should be noted that some of the Respondent’s submissions related to documents
which formed part of the documents ordered to be produced in this matter, but which were not
subsequently tendered into evidence. Therefore those documents are not formally before the
Commission. For clarity, I have not considered this documentation as part of my
determination.
[26] The Respondent submitted that “Preece Martin” is a registered business name only and
not a separate legal entity; as such it cannot enter into contracts other than through the owners
of the business name; and therefore, Mr Martin could not have been employed by the business
name.
[27] It was argued by the Respondent that Mr Martin’s tax returns showed no income from
Preece Martin for the 2013, 2014 and 2015 financial years. It was further argued that any
superannuation payments made by Preece Martin were not in accordance with the
Superannuation Guarantee legislation, but rather paid through the practice as salary sacrifice
19
contributions for tax reasons, and was not evidence of an employer/employee relationship.
[28] The Respondent denied that the fortnightly amounts received by Mr Martin post 1
September 2015 were wages, but rather were profit sharing drawings paid fortnightly from the
firm’s accounting system. It was argued these could not be construed to be wages.
[29] As to the employment of Mr Martin post 30 June 2016, the Respondent contends this
was to be effected by a written contract of employment, mutually agreed between the parties;
and that any staff meeting discussions cannot constitute a contract of employment. It was
argued that there was no agreed contract of employment, evidenced by Mr Martin’s lawyer’s
correspondence dated 5 July 2016 which provided that Mr Martin could not agree to any
20
| contract without certainty of the duties to be performed. | Any payment made to Mr Martin |
between 1 and 5 July 2016 were said not to establish work as an employee, but rather as of
21
benefit to the previous partnership as evidenced by the timesheets.
[2016] FWC 9222
[30] It was submitted by the Respondent that if Mr Martin was not found to be an employee
prior to 1 July 2016, then he could not evidence the required minimum employment period to
22
establish protection from unfair dismissal.
[31] The Respondent’s argument as to Mr Martin being out of time in filing his application,
was that if Mr Martin was found to be an employee protected from unfair dismissal, his last
day of work at Preece Martin was 5 July 2016 and this was the date of termination. It follows
that the argument was that the application, having been filed on 4 August 2016, was filed nine
days late.
[32] Mr Martin argued that he was an employee from 10 August 1998 until 1 July 2004 and
both a principal and employee of Preece Martin from 1 July 2004 up until 30 June 2016. He
submits that his employee status continued from 1 July 2016 until he was allegedly dismissed
on 14 July 2016. It follows that Mr Martin asserted he had established the required minimum
employment period under the Act, be it six months or 12 months for a small business.
[33] Mr Martin submitted that whilst he resigned his employment in writing on 3 May
2004, this resignation was not accepted by his employer and he continued to work in the
business as both a principal and employee.
[34] It was said by Mr Martin that each of the owners of the business had provided him
with a payment summary, had withheld tax from his wages and had paid employer
superannuation on his behalf. He submitted that he completed Tax File Number (TFN)
Declarations for each iteration of the partnership and that his employment transferred on 1
23
| July 2016 to the new owners of the partnership. | The Respondent argued that the provisions |
of TFN Declarations was a taxation requirement for each new partnership, but did not indicate
24
an employment relationship between the Respondent and Mr Martin.
[35] Mr Martin contended there was an employment relationship between himself and the
partnership of Preece Martin and this was brought to an end on 14 July 2016 when the
Respondent terminated him via email. In reply, the Respondent submitted that if Mr Martin
was found to be an employee, his last day of employment was 5 July 2016 when Mr Martin
emailed staff directing them not to make appointments for him as he had no employment
contract. As to the email of 14 July 2016, the Respondent submitted that that correspondence
25
was simply advice that the Respondent no longer wished to offer Mr Martin employment.
[36] As to the high income threshold objection advanced by the Respondent, Mr Martin
submitted that his final rate of pay from 1 to 3 July 2016 was $67.18 per hour, which equated
to an annual salary of $131,001.00, which was lower than the current high income threshold
of $138,900.00. In the alternative, Mr Martin submitted that he was covered by the Clerks -
Private Sector Award 2010 as he was to carry out clerical duties as part of the business
manager role. The Respondent disputed Mr Martin’s submissions as to the high income
threshold, stating that Mr Martin’s own calculations for remedy in this matter involved a pay
rate of $76.92 per hour or approximately $150,000.00pa, the equivalent of his drawings when
he was a principal of the partnership. The Respondent also disputed that Mr Martin was or
would have been covered by the Clerks – Private Sector Award 2010, on the basis that part of
a person’s duties being captured by an award does not, in itself, establish coverage by that
26
award.
[2016] FWC 9222
Consideration
[37] Relevant to the jurisdictional objections advanced by the Respondent, the Act
provides:
382 When a person is protected from unfair dismissal
A person is protected from unfair dismissal at a time if, at that time:
(a) The person is an employee who has completed a period of employment
with his or her employer of at least the minimum employment period; and
(b) One or more of the following apply:
(i) a modern award covers the person;
(ii) an enterprise agreement applies to the person in relation to the
employment;
(iii) the sum of the person’s annual rate of earnings, and such other
amounts (if any) worked out in relation to the person in accordance with
the regulations, is less than the high income threshold.
383 Meaning of minimum employment period
The minimum employment period is:
(a) if the employer is not a small business employer –6 months ending at the earlier of the following times:
(i) the time when the person is given notice of the dismissal;
(ii) immediately before the dismissal; or
(b) if the employer is a small business employer – one year ending at that time.
[38] The parties also disputed whether the Respondent was a small business. The
Respondent advised via it’s form F3 that it had less than 15 employees and was a small
business. Mr Martin asserted in his documentation that there were 15 employees or more
employed at Preece Martin, including himself. Should an employer be a small business, then
the minimum employment period required for an employee to establish protection from unfair
dismissal would be one year as at the time of dismissal. There was no evidence led by the
Respondent at hearing as to its number of employees. However, this matter is somewhat moot
as it relates to the jurisdictional issues. If I were to find that Mr Martin was both a principal
and an employee, prior to his retirement from the partnership, then he would have established
an employment history far in excess of one year (i.e. from 10 August 1998). If I were to find
that Mr Martin was not an employee prior to 30 June 2016, but was an employee from 1 July
2016, he cannot establish even a six month minimum employment period.
[39] It was common ground between the parties that accountants are not covered by a
modern award and that no enterprise agreement applied to Mr Martin or any employee of
Preece Martin. Accordingly, the application of the high income threshold may be relevant in
this matter.
[2016] FWC 9222
Authorities
[40] In Romero & Others v M R Auty and G K Keith as Liquidators of Westbury Joinery
Company Pty Ltd [2000] VSC 462, the Supreme Court of Victoria considered the
identification of which company was the relevant employer. Whilst the circumstances of that
decision are not wholly on point, the decision is relevant to some of the matters requiring
determination in Mr Martin’s application. Her Honour Warren J held:
“9. As already stated, the issue before the court is the identity of the corporation with
which the employees had a contract of service: see AIEU v WP Insurance Services
(1982) 42 ALR 598. The courts have adopted the approach that the indicia relevant to
the determination of whether a contract of service or a contract for service exists is of
limited assistance in the identification of the relevant employer. The courts have taken
the view that the totality of the relationship should be considered: see Stevens v
Brodribb Sawmilling Co Pty Ltd (1986) 160 CLR 16, 23-29, 36-39 and 49; Zuijis v
Worth Bros Pty Ltd [1955] HCA 73; (1955) 93 CLR 561. It has been held, further, that
the belief of the employees as to the question of their employer is admissible and is
entitled to weight by the Court: see Pitcher and Anor v Langford and Anor (1991) 37
IR 338.
10. Ultimately, the whole of the circumstances surrounding the employment
relationship including the subsequent conduct of the parties is relevant to the
assessment to be made by the court. Of course, documents are relevant but not
necessarily determinative. Ultimately the decision rests on the nature of the business in
which the relevant employee worked and conversations and conduct at the time of the
original engagement of that employee: see Textile Footwear and Clothing Union of
Australia v Bellechic Pty Ltd & Ors, unreported judgment of Ryan J of the Federal
Court of Australia, 19 November 1998, (1998) 1465 FCA 19.”
[41] The decision of Stevens v Brodribb Sawmilling Co Pty Ltd (1986) 160 CLR (Stevens),
a High Court decision on appeal from the Full Court of the Supreme Court of Victoria,
involved the liability of a principal for an injury sustained by a worker in the performance of
work. The matter necessitated findings of whether the relationship between Brodribb and a
worker, was one of employer and employee, or one of principal and independent contractor.
In Stevens, his Honour Mason J identified those matters which were indicative of establishing
an employment contract:
“A prominent factor in determining the nature of the relationship between a person who
engaged another to perform work and the person so engaged is the degree of control
which the former can exercise over the latter. It has been held, however, that the
importance of control lies not so much in its actual exercise, although clearly that is
relevant, as in the right of the employer to exercise it: Zuijs v. Wirth Bros. Pty. Ltd.
(30); Federal Commissioner of Taxation v. Barrett (31); Humberstone v. Northern
Timber Mills (32). In the last-mentioned case Dixon J. said:
“The question is not whether in practice the work was in fact done subject to a
direction and control exercised by an actual supervision or whether an actual
supervision was possible but whether ultimate authority over the man in the
performance of his work resided in the employer so that he was subject to the
latter’s order and directions.”
[2016] FWC 9222
But the existence of control, whilst significant, is not the sole criterion by which to
gauge whether a relationship is one of employment. The approach of this Court has
been to regard it merely as one of a number of indicia which must be considered in the
determination of that question: Queensland Stations Pty. Ltd. V. Federal
Commissioner of Taxation (33); Zuijs Case; Federal Commissioner of Taxation v.
Barrett (34); Marshall v. Whittaker’s Building Supply Co. (35). Other relevant matters
including, but are not limited to, the mode of remuneration, the provision and
maintenance of equipment, the obligation to work, the hours of work and provision for
holidays, the deduction of income tax and the delegation of work by the putative
employee.”
Findings
[42] I accept the evidence that it is possible for a Director of a Company to also be an
employee, however I am not persuaded this is the case here. The key to establishing whether a
person is an employee is the “reality” of the relationship that existed. Mr Martin finished as an
employee in 2004 when his trust, Glenelm Trust, became a partner of Preece Martin. I find his
submission that his resignation was not accepted by himself and Mr Preece, the Principals at
the time, to be disingenuous. There is no express indication in the partnership agreement that
the individuals, Mr Preece, Mr Martin and Mr Holmes (as he then was) were employees of
Preece Martin; to the contrary it shows that legally they intended to be Principals and also
employees of each of their respective trusts.
[43] Mr Martin was able to direct the business manager, Mr Sertori to change monthly
profit share drawings to fortnightly payments, totalling $150,000.00 per annum, some of
which was then salary sacrificed to his self-managed superannuation fund. Mr Martin further
instructed Mr Sertori to start an accumulation of annual leave balance.
[44] There is no evidence before me that indicates Mr Martin worked at the direction or
was delegated work by anyone.
[45] I do not accept the submission that because Mr Martin had received his own copy of
the Preece Martin Employee Handbook; and that he may have been covered under Preece
Martin’s workers compensation cover (a matter that was not established to any satisfaction at
hearing); he was a bona fide employee. I am satisfied those matters were administrative in
nature only and did not carry the evidentiary burden of which Mr Martin asserted.
[46] I accept Mr Preece’s uncontested evidence that the payroll system automatically
allocated accrued leave to an individual but that the Principals arranged between themselves
the amount of leave they would access and made the required journal entries to leave balances
later.
[47] It is not unusual that in an egalitarian workplace that a principal of a business would
subject himself or herself to the same performance testing as employees. Whilst Mr Martin
had performance reviews undertaken of his work, this is not indicative of him being an
employee.
[48] It is clear from the oral evidence of both Mr Preece and Mr Martin, that both
individuals undertook actions to minimise either their personal responsibility for payment of
[2016] FWC 9222
income and/or payment of payroll tax for the business. Of note is the evidence of Mr Martin
when he confirmed that changes were made to the way individual Principals of the business
were remunerated post the 2012 financial year. He advised that “…by not paying a wage, we
27
| didn’t pay payroll tax” | . This ensured the firm stayed under the $1 million cap which |
28
required the payment of payroll tax. This evidence was ostensibly confirmed by Mr Preece.
[49] Mr Martin was remunerated as a Principal of the business. I do not accept Mr Martin’s
characterisation of his profit sharing drawings as ‘wages’ simply because he chose to call
them that and received them fortnightly rather than monthly or at some other time period.
[50] Having considered the evidence in this matter and the authorities referred to above, I
am of the view that the remuneration entered into by the partnership and Mr Martin, following
him becoming a principal in 2004, were artificially constructed arrangements to minimise
taxation obligations for the partnership and the individual principals. These arrangements
were subject to change depending on amendment made to taxation legislation and were
designed to affect the most advantageous taxation outcomes for the partnership and the
individual principals. None of the payments made by Preece Martin, such as superannuation
or fringe benefits tax established, in my view, a legitimate employee status for Mr Martin
from 1 July 2004 to 30 June 2016.
[51] All of these matters establish, in my view, that Mr Martin operated as a principal in the
business and was not an employee when considering the whole of the circumstances
surrounding Mr Martin’s working relationships.
Conclusion
[52] Having regard for the authorities and my findings mentioned above I am satisfied that
Mr Martin was not an employee of Preece Martin at the time he was a Principal of the
business, that is from 1 July 2004 to 30 June 2016, and therefore he cannot establish that he
was an employee with a minimum employment period of six months at the 14 July 2016. Mr
Martin is not a person protected from unfair dismissal as contemplated in s.382(a) of the Act.
I uphold that jurisdictional objection of the Respondent.
[53] As I have determined that this objection is upheld, there is no need for me to
determine the other jurisdictional objections, which were that Mr Martin was not an employee
at the time of the alleged dismissal, and that he was excluded from protection due to the high
income threshold. It is also not necessary for me to consider the extension of time matter.
[54] However, for the sake of clarity, I am satisfied that Mr Martin received payment from
Preece Martin for work undertaken from 1 to 3 July 2016 in the capacity of a casual employee
for that period of time. This employment, however, would not establish Mr Martin’s
protection from unfair dismissal pursuant to s.384(2)(a). Whilst there was an intention of the
parties for Mr Martin to be employed at Preece Martin subsequent to 30 June 2016, it is clear
that any employment would be predicated on negotiations that were occurring between the
parties’ legal representatives. I do not consider, on the evidence before me, that the
negotiation of that employment contract, which occurred during June and July 2016,
constituted a definite offer of employment and therefore no definite acceptance of that offer
could have been affected.
[2016] FWC 9222
[55] I dismiss Mr Martin’s application for unfair dismissal remedy.
DEPUTY PRESIDENT
Appearances:
Mr P Martin, the Applicant
Mr A Cameron, for the Respondent
Hearing details:
Launceston
2016
28 November
Printed by authority of the Commonwealth Government Printer
<Price code C, PR588944>
21
Exhibit R4
22
Exhibit R10, paragraph 70
23
Exhibit A10 – Applicant’s closing submissions, page 3
24
Exhibit R11 – Respondent’s in-reply submissions, page 3, paragraph 9
25
Ibid, page 2, paragraphs 1, 4
26
Ibid, page 5, paragraphs 2, 3
27
PN1387
28
PN1224
1
Exhibit A4 – Witness Statement of Phillip Martin, annexure F1
2
Exhibit R6 – Partnership Agreement executed on 11 December 2012
3
Ibid, see Recitals
4
Exhibit A5
5
Exhibit A4, attachments X, &, Z, AA, AB, AD, AE, AF and Exhibit R1
6
Ibid, attachment AH
7
PN401-402
8
Exhibit R4 – Timesheets for Phillip Martin
9
Ibid
10
Exhibit R7
11
Exhibit A4, attachments B, C, D
12
Ibid, attachment F2
13
Exhibit A1
14
Exhibit A6
15
Exhibit A8
16
Exhibit A7
17
Exhibit A9
18
PN599, PN954
19
Exhibit R10 – Respondent’s closing written submissions, paragraphs 12 and 13
20
Exhibit R1
6
0