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Parliamentary Trustee of Parliamentary Contribution Superannuation Fund v Commissioner of Taxation
Judgment date: 14/11/2013
Court: FCA
Judge: Kenny, Perram and Robertson JJ
Citation:
(2013) 216 FCR 329;
(2013) 305 ALR 397;
[2013] FCAFC 127;
BC201314883;
Catchwords: Constitutional law; Commonwealth powers; Taxation power; Superannuation tax surcharge;
Constitutional law; States and territories; Discrimination against States; Superannuation tax surcharge;
Taxation and revenue; Income tax; Objections; Invalidity of legislation;
Constitutional law; Commonwealth powers; Taxation power; Superannuation tax surcharge;