08 Jul 09 High Court's reasons for holding Tax Bonus Act valid - Pape
The High Court (French CJ, Gummow, Hayne, Heydon, Crennan, Kiefel and Bell JJ) has now published its reasons for the orders that it made, by majority, on 3 April 2009 that the Tax Bonus for Working Australians Act (No 2) 2009 (Cth) was a valid law of the Commonwealth.
French CJ, Gummow, Crennan and Bell JJ were in the majority, holding that the Tax Bonus Act is a valid law of the Commonwealth.
Hayne and Kiefel JJ held that the Tax Bonus Act is a valid law of the Commonwealth, but only to the extent to which it provides for the payment to a person entitled to a tax bonus of the lesser of the amount of the person's adjusted tax liability for the 2007-08 income year and the amount of the bonus fixed in accordance with the Tax Bonus Act.
Heydon J dissented, holding that the Tax Bonus Act is not a valid law of the Commonwealth..
Pape v FCT  HCA 23 (7 July 2009)
For a copy of the decision, go here