High Court of Australia

Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35

244 CLR 97

28 Sep 2011

Case Number: M177/2010

Before

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

Catchwords

Constitutional law (Cth) – Taxation - s 51(ii) - Superannuation guarantee charge imposed upon employers who fail to provide to employees a prescribed level of superannuation - Charge debt due to Commonwealth and paid into Consolidated Revenue Fund for benefit of employees - Whether law imposing charge not a law with respect to taxation because charge is not imposed for "public purposes", and because it confers a "private and direct benefit" on employees of those employers who pay charge.

Words and phrases – "charge", "compulsory exaction", "private and direct benefit", "public purposes".

Constitution – s 51(ii).

Superannuation Guarantee (Administration) Act 1992 (Cth) – ss 16, 17.

Superannuation Guarantee Charge Act 1992 (Cth) – ss 5, 6.

View   RTF



PDF MD5: f2cfc9dae2f5beec158ec857bc115cf5
RTF MD5: e462fe1ec2a680a6f1035c6fe308b583