Clarke v Commissioner of Taxation [2008] FCAFC 126

FEDERAL COURT OF AUSTRALIA

Clarke v Commissioner of Taxation [2008] FCAFC 126

RALPH CLARKE v COMMISSIONER OF TAXATION

SAD 112 of 2007

BRANSON, SUNDBERG AND DOWSETT JJ

10 JULY 2008

SYDNEY (HEARD IN ADELAIDE)

IN THE FEDERAL COURT OF AUSTRALIA

SOUTH AUSTRALIA DISTRICT REGISTRY SAD 112 of 2007

QUESTIONS OF LAW REFERRED BY THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: RALPH CLARKE

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGES: BRANSON, SUNDBERG AND DOWSETT JJ DATE OF ORDER: 10 JULY 2008

WHERE MADE: SYDNEY (HEARD IN ADELAIDE)

THE COURT ORDERS THAT:

1. The first of the questions of law referred to the Court be answered as follows: Question 1 On the true construction of the Superannuation (Benefits Scheme) Act 1992 (SA) and the Southern State Superannuation Act 1994 (SA), were the amounts paid for or by the applicant to, or otherwise credited or attributed to an account for the applicant, "contributed amounts" within the meaning of s 9(2) and s 38 of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (Cth) ("the Assessment Act") with respect to surchargeable contributions reported for the financial years ending 30 June 1997 through to 30 June 2001? Answer: Yes 2. The second of the questions of law referred to the Court be answered as follows: Question 2 Were the amounts paid for or by the applicant to, or otherwise credited or attributed to an account for the applicant by, a superannuation provider (if any) in connection with the Superannuation (Benefits Scheme) Act 1992 (SA) and the Southern State superannuation Act 1994 (SA) in the relevant financial years, "surchargeable contributions" of the applicant for those financial years within the meaning of s 9(2) of the Assessment Act? Answer: Yes 3. There be no order as to costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.