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Case information
Lower Court Judgment
26/05/2010 Federal Court of Australia(Keane CJ, Sundberg J & Kenny J)
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).
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)