Constitutional law – Judicial power of the Commonwealth – Power of Superannuation Complaints Tribunal to make decisions deemed to be decisions of trustees of regulated superannuation fund – Whether binding, authoritative and curially enforceable determination – Whether determination is subject to collateral attack.
High Court – Practice – Intervention and amicus curiae – Circumstances where appropriate to allow and refuse.
Words and phrases – "lawful excuse", "reasonable excuse".
Income Tax Assessment Act 1936 (Cth), s 6E(1), Pt IX.
Superannuation Industry (Supervision) Act 1993 (Cth), ss 19, 34, 285, 315, 341, 343, 350.
Superannuation (Resolution of Complaints) Act 1993 (Cth), ss 14, 20, 37, 41(3).
Superannuation Industry (Supervision) Regulations, reg 13.17B.