High Court of Australia

Clarke v Commissioner of Taxation [2009] HCA 33

240 CLR 272; 83 ALJR 1044; 258 ALR 623

2 Sep 2009

Case Number: A35/2008

Before

French CJ, Gummow, Hayne, Heydon, Kiefel, Bell JJ

Catchwords

Constitutional law (Cth) – Powers of Commonwealth Parliament - Taxation - Superannuation contributions surcharge - State parliamentary pensions - Implied limitation on Commonwealth legislative power - Melbourne Corporation doctrine - Where appellant former member of South Australian Parliament - Where appellant eligible for parliamentary pension - Whether Acts assessing and imposing superannuation contributions surcharge invalid in application to appellant - Relevance of fact that State Acts passed in response to surcharge.

Words and phrases – "curtailment of capacity of the States to function as governments", "discrimination", "special burden".

Constitution – ss 7, 9, 10, 15, 25, 29, 30, 31, 41, 51(ii), 95, 107, 108, 111, 123, 124.

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (Cth) – ss 5, 8, 9, 11, 15(6), 15(7), 38.

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 (Cth) – s 4.

Superannuation Guarantee (Administration) Act 1992 (Cth).

Parliamentary Superannuation Act 1974 (SA).

Southern State Superannuation Act 1994 (SA).

Statutes Amendment (Commutation for Superannuation Surcharge) Act 1999 (SA)
– s 4.

Statutes Amendment (Miscellaneous Superannuation Measures) Act 2004 (SA) – s 14.

Superannuation (Benefit Scheme) Act 1992 (SA).

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