Australian Jockeys' Association CEO Paul Innes has declared that "the gloves are off" in a dispute over superannuation on riding fees that could cost the racing industry more than A$40 ($41.8M), according to Chris Roots of the SYDNEY MORNING HERALD. Fairfax Media Ltd. revealed on Melbourne Cup day that jockeys were chasing the superannuation guarantee, which could be backdated to '92, but Innes said Sunday that the AJA had "received a curt response from the Australian Racing Board about the issue." Innes said, "We got one line, basically, from [board CEO] Peter McGauran that said they would be defending the claim vigorously. It looks like they want a fight. We are very confident about our advice from the tax office and a Melbourne senior counsel, which was included in what we sent to the ARB. But they just dismissed it in one line.'' McGauran let Fairfax know that the board's legal opinion "differed dramatically from that given to the AJA." McGauran said, ''Racing authorities do not believe they have any case to answer for jockeys' riding fees under the super guarantee. We have considered legal opinion, which is to the effect the AJA claim is misdirected" (SMH, 11/26).