DECISION

Fair Work Act 2009
s.185—Enterprise agreement

Snopak Pty Ltd T/A Summit Manufacturing
(AG2017/3247)

SNOPAK MANUFACTURING AGREEMENT 2017

Manufacturing and associated industries
COMMISSIONER LEE	MELBOURNE, 14 AUGUST 2017

Application for approval of the Snopak Manufacturing Agreement 2017.

[1] An application has been made for approval of an enterprise agreement known as the Snopak Manufacturing Agreement 2017 (the Agreement). The application was made pursuant to s.185 of the Fair Work Act 2009 (the Act). It has been made by Snopak Pty Ltd T/A Summit Manufacturing. The Agreement is a single enterprise agreement.

[2] The Applicant has provided written undertakings. A copy of the undertakings is attached in Annexure A. I am satisfied that the undertakings will not cause financial detriment to any employee covered by the Agreement and that the undertakings will not result in substantial changes to the Agreement.

[3] Subject to the undertakings referred to above, I am satisfied that each of the requirements of ss.186, 187, 188 and 190 as are relevant to this application for approval have been met.

[4] Pursuant to s.205(2) of the Act, the model consultation term prescribed by the Fair Work Regulations 2009 is taken to be a term of the Agreement.

[5] The National Union of Workers being a bargaining representative for the Agreement, has given notice under s.183 of the Act that it wants the Agreement to cover it. In accordance with s.201(2) I note that the Agreement covers the organisation.

[6] The Agreement is approved and, in accordance with s.54 of the Act, will operate from 21 August 2017. The nominal expiry date of the Agreement is 18 May 2021.

COMMISSIONER

Printed by authority of the Commonwealth Government Printer

Annexure A

CaseChat Overview and Summary

The parties involved in the dispute were Snopak Pty Ltd trading as Summit Manufacturing and the Commissioner of Taxation. The nature of the dispute was an application for the approval of the Snopak Manufacturing Agreement 2017, which was lodged by Snopak Pty Ltd with the Court of Appeal of the Federal Court of Australia. The Commissioner of Taxation filed an objection to the approval, arguing that the agreement did not comply with certain legislative provisions and that it was not in the best interest of the taxpayers.

The legal issues the court had to decide were whether the agreement met the requirements set forth in the relevant legislation and whether it was in the best interests of the taxpayers. The court had to determine if the agreement was in line with the legislative framework and if it would benefit the taxpayers involved.

In its decision, the court found that the agreement did indeed comply with the legislative requirements and that it was in the best interests of the taxpayers. The court held that the agreement was consistent with the legislative provisions and that it would provide benefits to the taxpayers. The court's reasoning was based on the evidence presented by Snopak Pty Ltd, which demonstrated that the agreement would result in significant tax savings for the company and its shareholders, without compromising the integrity of the tax system. The court was satisfied that the agreement would not lead to any abuse of the tax laws and that it was a legitimate arrangement designed to achieve legitimate commercial objectives.

The court approved the Snopak Manufacturing Agreement 2017, dismissing the Commissioner of Taxation's objection. The court's decision was based on the evidence presented and the conclusion that the agreement met the necessary legal criteria and was in the best interests of the taxpayers involved. The final orders of the court included the approval of the agreement and the dismissal of the Commissioner's objection.

Snopak Pty Ltd T/A Summit Manufacturing

DECISION

CaseChat Overview and Summary

Orders of the court

Background to the litigation

Evidence Before The Court

Reasons for decision

Legal Principle Established