Full Court Minute Books

Case M177/2010

Roy Morgan Research Pty Ltd v. Commissioner of Taxation and Anor

Case No.


Case Information

Lower Court Judgment

26/05/2010 Federal Court of Australia(Keane CJ, Sundberg J & Kenny J)

[2010] FCAFC 52


Constitutional law — Operation and effect of Commonwealth Constitution — Power with respect to taxation (Constitution, s51(ii)) — Commonwealth legislative scheme imposing obligation upon employers to pay superannuation guarantee charge — Whether charge a tax — Whether charge imposed for public purposes — Luton v Lessels (2002) 210 CLR 333; Australian Tape Manufacturers Association Ltd v Commonwealth (1993) 176 CLR 480 — Superannuation Guarantee Charge Act 1992 (Cth) and Superannuation Guarantee (Administration) Act 1992 (Cth).

Short Particulars


10/12/2010 Hearing (SLA, Melbourne)

23/12/2010 Notice of appeal

24/12/2010 Notice of constitutional matter

01/02/2011 Written submissions (Appellant)

01/02/2011 Chronology

15/02/2011 Written submissions (First Respondent)

15/02/2011 Written submissions (Second Respondent)

22/02/2011 Reply

30/03/2011 Hearing (Full Court, Canberra)

28/09/2011 Judgment  (Judgment summary)