Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Albrecht v Commissioner of Taxation [2014] FCAFC 176 Citation: Albrecht v Commissioner of Taxation [2014] FCAFC 176
Appeal from: Albrecht v Commissioner of Taxation [2013] FCA 1248
Parties: ARNO CLAUS ALBRECHT v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: WAD 471 of 2013
Parties: MALCOLM WILLIAM SHERVILL v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: WAD 472 of 2013
Parties: EDWIN GRAEME LIENERT v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: WAD 473 of 2013
Parties: GRAEME TREVOR POWER v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: WAD 474 of 2013
Parties: DOMINIC ANTHONY STALTARI v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: WAD 475 of 2013
Parties: ANDRIS ALFRED GARKAKLIS v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: WAD 476 of 2013
Parties: RICHARD MARTIN LANE v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: WAD 477 of 2013
Parties: JAMES MARTIN MIGRO v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: WAD 478 of 2013
Parties: TIMOTHY JOHN ATHERTON v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: WAD 479 of 2013
Judges: PERRAM, ROBERTSON and GRIFFITHS JJ
Date of judgment: 19 December 2014
Catchwords: CONSTITUTIONAL LAW – Melbourne Corporation principle – commissioned officers of Western Australian police force – members of constitutionally-protected superannuation schemes – whether Melbourne Corporation principle applies to invalidate superannuation contribution surcharge tax imposed on members – whether commissioned officers were at the higher levels of government for the purposes of the application of the Melbourne Corporation principle.
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