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31 Mar 1111 High Court hears case concerning validity of SGC legislation - Roy Morgan Research

On 30 March 2011, the High Court (French CJ, Gummow, Hayne, Heydon, Crennan, Kiefel and Bell JJ) heard the taxpayer's appeal from the decision of the Full Federal Court (Keane CJ, Sundberg and Kenny JJ), which held that superannuation guarantee charge is a tax within s 51(ii) of the Commonwealth Constitution and that therefore the legislation imposing it (Superannuation Guarantee (Administration) Act 1992 and Superannuation Guarantee Charge Act 1992) were valid Acts of the Commonwealth Parliament.

The High Court reserved its decision.

For a copy of the transcript of the hearing (Roy Morgan Research Pty Ltd v FCT & Anor [2011] HCATrans 78 (30 March 2011), go here


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