Clark v Commissioner of Taxation [2008] FCAFC 51

FEDERAL COURT OF AUSTRALIA

Clark v Commissioner of Taxation [2008] FCAFC 51 INTERPRETATION – referral of questions of law from Administrative Appeals Tribunal – objections to assessments of superannuation surcharge – legislation – s7 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (Cth) ("the Assessment Act") – whether a South Australian Magistrate a 'judge of a Court of a State' – Austin v Commonwealth (2003) 215 CLR 185 HELD – applicant was a judge of a Court of a State at the commencement of the Assessment Act Acts Interpretation Act 1901 (Cth) s 16C Administrative Appeals Tribunal Act 1975 (Cth) s 45 Courts Administration Act 1993 (SA) ss 6(1), 7 Federal Magistrates Act 1999 (Cth) s 8 Federal Magistrates Act 1999 s 8 Income Tax Regulations 1936 (Cth) Sch 14 Judge's Pension Act 1971 (SA) Judiciary Act 1903 (Cth) ss 39, 81 Magistrates Act 1983 (SA) ss 4(2), 5, 10, 11, 12, 13 Magistrates Court Act 1991 (SA) ss 3, 5, 10, 44 Southern State Superannuation Act 1994 (SA) Superannuation Act 1988 (SA) Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (Cth) ss 5, 7, 9(2), 38 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 (Cth) Youth Court Act 1993 (SA) ss 5, 7, 9, 26 Commonwealth Constitution ss 79, 114 Butterworths Australian Legal Dictionary Jowitt's Dictionary of English Law (2nd ed) Macquarie Dictionary (4th ed) Oxford Dictionary of Law (5th ed) Oxford English Dictionary (2nd ed) The Australian Judiciary (Campbell and Lee, Cambridge University Press, 2001) Austin v Commonwealth of Australia (2003) 215 CLR 185 applied Bavcevic v The Commonwealth (1957) 98 CLR 296 cited Frederick v State of South Australia (2006) 94 SASR 545 considered Goward v The Commonwealth (1957) 97 CLR 355 cited Re Bryant; ex parte Guarino (2001) 178 ALR 57 cited The Queen v Moss; ex parte Mancini (1982) 29 SASR 385 cited GREGORY RONALD ALFRED CLARK v COMMISSIONER OF TAXATION SAD 110 OF 2007