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Parliamentary Trustee of Parliamentary Contributory Superannuation Fund v Federal Commissioner of Taxation
Judgment date: 16/07/2012
Court: FCA
Judge: Jessup J
Citation:
(2012) 203 FCR 146;
(2012) 292 ALR 683;
[2012] FCA 740;
BC201205167;
Catchwords: Statutes; Acts of Parliament; Validity; (CTH) Superannuation Contributions Tax (Assessment and Collection) Act 1997;
Constitutional law; Commonwealth powers; Surcharge on superannuation funds; Fund for benefit of members of State Parliament;