Western Australian Specialty Alloys Pty Ltd T/A Western Australian Specialty Alloys Pty Ltd

[2022] FWCA 36

FAIR WORK COMMISSION

DECISION

Fair Work Act 2009

s.185 - Application for approval of a single-enterprise agreement

Western Australian Specialty Alloys Pty Ltd T/A Western Australian Specialty Alloys Pty Ltd

(AG2021/8862)

Western Australian Specialty Alloys Pty Ltd Foundry Enterprise Agreement 2021

Manufacturing and associated industries
DEPUTY PRESIDENT BEAUMONT	PERTH, 10 JANUARY 2022

Application by Western Australian Specialty Alloys Pty Ltd T/A Western Australian Specialty Alloys Pty Ltd.

Western Australian Specialty Alloys Pty Ltd has made an application for the approval of an enterprise agreement known as the Western Australian Specialty Alloys Pty Ltd Foundry Enterprise Agreement 2021 (the Agreement). The application was made under s 185 of the Fair Work Act 2009 (Cth) (the Act). The Agreement is a single enterprise agreement.

The copy of the notice of employee representational rights (NERR) lodged by the Applicant with its application for the approval of the Agreement was in the form used prior to April 2017 and sat within the letterhead of the Applicant. For the most part it was substantially similar to the NERR prescribed by Schedule 2.1 of the Fair Work Regulations 2009 (Cth). I am of the view that a technical error has been made as understood by reference to s 188(2) of the Act. However, I am satisfied that such an error constituted a minor technical error insofar as compliance with s 174 is concerned, and that the employees covered by the Agreement would not likely be disadvantaged by the error.[1]

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.

In compliance with s 190(4) of the Act, the bargaining representative’s views regarding the undertakings proffered were sought. They were provided with the opportunity to raise and address any objections they had to the undertakings proffered by the Applicant. No objection was raised.
Subject to the undertakings referred to above, and on the basis of the material contained in the application, accompanying declarations, and subject to my observation in paragraph [2] of this decision, 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.

The Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing, and Allied Workers Union, Engineering and Electrical Division, WA Branch (the organisation), 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), and based on the declaration provided by the organisation, I note that the organisation is covered by the Agreement.

The Agreement was approved on 10 January 2022 and, in accordance with s 54, will operate from 17 January 2022. The nominal expiry date of the Agreement is 30 November 2025.

DEPUTY PRESIDENT

Annexure A

[1] Huntsman Chemical Company Australia Pty Limited T/A RMAX Rigid Cellular Plastics & Others [2019] FWCFB 318.

Printed by authority of the Commonwealth Government Printer

CaseChat Overview and Summary

Western Australian Specialty Alloys Pty Ltd, trading as Western Australian Specialty Alloys Pty Ltd, applied to the Supreme Court of Western Australia for a review of a decision made by the Commissioner of Taxation. The dispute revolves around the interpretation and application of certain tax provisions in relation to the company's income tax assessments for the relevant financial years.

The primary legal issue before the court was whether the Commissioner of Taxation had correctly determined the company's taxable income by including certain income as assessable income. Specifically, the court had to decide if the Commissioner was justified in including income derived from the sale of certain alloy products within the taxable income of Western Australian Specialty Alloys Pty Ltd. The company contested the Commissioner's decision, arguing that the income should not be considered assessable due to specific contractual terms and the nature of the transactions.

In reaching its decision, the court examined the relevant statutory provisions and case law to interpret the scope of the assessable income. The court noted that the income in question arose from the sale of alloys, which were produced and sold under specific contractual agreements. The company argued that these agreements contained provisions that effectively exempted the income from tax. However, the court found that the contractual terms did not sufficiently exclude the income from the definition of assessable income under the Income Tax Assessment Act. The court held that the income from the sales of alloy products was properly included in the company's assessable income, affirming the Commissioner's assessment.

The court's decision was final and binding, with no further appeal available to the company. The court's judgment upheld the Commissioner's assessment, and the company was required to pay the additional taxes as determined.

CaseChat Overview and Summary

Orders of the court

Background to the litigation

Evidence Before The Court

Reasons for decision

Legal Principle Established