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18 Feb 10 Decision Impact Statement - Clarke

The ATO has issued a Decision Impact Statement in relation to the High Court decision in Clarke v FCT & Anor [2009] HCA 33; 72 ATR 868. The case concerned whether the superannuation surcharge tax was constitutionally valid in its application to members of Parliament who were members of Constitutionally Protected Superannuation Funds.

The High Court held that the surcharge legislation was invalid in its application to the taxpayer on the ground that it so discriminated against the State of South Australia, or so placed a particular disability or burden on the operations and activities of that State, as to be beyond the Commonwealth's legislative power.


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