High Court Registry closure

The High Court Registry will be closed from 4.00pm on Wednesday, 24 December 2025 and will re-open at 9:00am on Friday, 2 January 2026.

Any party seeking to file a document due to be filed between 25 December 2025 and 1 January 2026 has an automatic extension of time under the  High Court Rules 2004 (Rule 4.01.5) until 4:00pm on Friday, 2 January 2026 to file the document. Any documents lodged between 25 December 2025 and 1 January 2026 will be reviewed on 2 January 2026.

All inquiries for the High Court will be considered when the Registry re-opens on Friday, 2 January 2026.If a matter is of extreme urgency, you may telephone 1800 570 566, select Option 1 and leave a voicemail. In addition provide details by email to: registry@hcourt.gov.au.

Roy Morgan Research Pty Ltd v. Commissioner of Taxation and Anor

Case No. M177/2010
Case information

Lower Court Judgment

26/05/2010 Federal Court of Australia(Keane CJ, Sundberg J & Kenny J)

[2010] FCAFC 52

Catchwords

Constitutional law — Operation and effect of Commonwealth Constitution — Power with respect to taxation (Constitution, s51(ii)) — Commonwealth legislative scheme imposing obligation upon employers to pay superannuation guarantee charge — Whether charge a tax — Whether charge imposed for public purposes — Luton v Lessels (2002) 210 CLR 333; Australian Tape Manufacturers Association Ltd v Commonwealth (1993) 176 CLR 480 — Superannuation Guarantee Charge Act 1992 (Cth) and Superannuation Guarantee (Administration) Act 1992 (Cth).

Short Particulars

Documents

10/12/2010 Hearing (SLA, Melbourne)

23/12/2010 Notice of appeal

24/12/2010 Notice of constitutional matter

01/02/2011 Written submissions (Appellant)

01/02/2011 Chronology

15/02/2011 Written submissions (First Respondent)

15/02/2011 Written submissions (Second Respondent)

22/02/2011 Reply

30/03/2011 Hearing (Full Court, Canberra)

28/09/2011 Judgment  (Judgment summary)