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01 Nov 1111 Decision Impact Statement - Roy Morgan Research

The ATO has issued a Decision Impact Statement in relation to the decision of the High Court in Roy Morgan Research Pty Ltd v FCT [2011] HCA 35; 2011 ATC 20-282.

The case concerned whether superannuation guarantee charge (SGC), is a tax supported by s 51(ii) of the Commonwealth Constitution and, in particular, concerned the constitutional validity of the Superannuation Guarantee Charge Act 1992 (the Charge Act) and the Superannuation Guarantee (Administration) Act 1992 (the Administration Act) .

The High Court held unanimously that the SGC was a tax, and that the taxpayer's constitutional challenge to the Administration Act and the Charge Act failed. The receipt of the proceeds of the SGC into the Consolidated Revenue Fund (CRF) established that the SGC was imposed for "public purposes". The Court held that where other necessary constitutional criteria of a tax are met, as they were in this case, the receipt of funds into the CRF conclusively established the character of the SGC as a valid tax.


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