Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Parliamentary Trustee of the Parliamentary Contributory Superannuation Fund v Commissioner of Taxation [2012] FCA 740 Citation: Parliamentary Trustee of the Parliamentary Contributory Superannuation Fund v Commissioner of Taxation [2012] FCA 740
Parties: PARLIAMENTARY TRUSTEE OF THE PARLIAMENTARY CONTRIBUTORY SUPERANNUATION FUND (ABN 73 345 811 973) v COMMISSIONER OF TAXATION
File number: VID 1042 of 2011
Judge: JESSUP J
Date of judgment: 16 July 2012
Catchwords: CONSTITUTIONAL LAW – Commonwealth legislation requiring superannuation funds to pay surcharge referrable to notional contributions made for the benefit of high income earners – One such fund was that which related to members of Victorian Parliament – Victorian legislation established debt accounts for fund members, required members to pay out debit balances on retirement and provided option of commutation – Whether Commonwealth legislation interfered with ability of Victorian government to provide for remuneration of members of Parliament.
Legislation: Parliamentary Salaries and Superannuation Act 1968 (Vic) Superannuation Acts (Amendment) Act 2000 (Vic) ss 24D, 24E Superannuation Contributions Tax (Assessment and Collection) Act 1997 (Cth) ss 5, 7, 8A, 10, 15, 24, 34 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (Cth) Taxation Administration Act 1953 (Cth) s14ZZ
Cases cited: Austin v The Commonwealth (2003) 215 CLR 185 Bank of NSW v The Commonwealth (1948) 76 CLR 1 Clarke v Federal Commissioner of Taxation (2008) 170 FCR 473 Clarke v Commissioner of Taxation (2009) 240 CLR 272 Essendon Corporation v Criterion Theatres Ltd (1947) 74 CLR 1 Melbourne Corporation v The Commonwealth (1947) 74 CLR 31 Native Title Act Case (1995) 183 CLR 373 New York v United States (1946) 326 US 572 O'Donoghue v Ireland (2008) 244 ALR 404 Panhandle Oil Co v Mississippi ex rel Knox (1928) 277 US 218 Pidoto v Victoria (1943) 68 CLR 87 Re Australian Education Union (1995) 184 CLR 188 Solomons v District Court of NSW (2002) 192 ALR 217 The Commonwealth v Tasmania (1983) 158 CLR 1 Victoria v The Commonwealth (1971) 122 CLR 353
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