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Roy Morgan Research Pty Ltd v Commissioner of Taxation
Judgment date: 28/09/2011
Court: HCA
Judge: French CJ, Gummow, Hayne, Heydon, Crennan, Kiefel and Bell JJ
Citation:
(2011) 244 CLR 97;
(2011) 281 ALR 205;
(2011) 80 ATR 1;
(2011) 85 ALJR 1115;
[2011] HCA 35;
BC201107454;
Catchwords: Superannuation; Taxation implications; Superannuation guarantee charge; Constitutional validity;
Statutes; Legislation; (CTH) Superannuation Guarantee (Administration) Act 1992; Validity;
Statutes; Legislation; (CTH) Superannuation Guarantee Charge Act 1992; Validity;