Interim Decision Impact Statement

Albrecht & Ors v Commissioner of Taxation

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• The final Decision Impact Statement (DIS) is in progress. Further consultation is required to confirm our view of the decision The expected publication date of the final DIS is: 30 April 2015
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Venue: Federal Court of Australia
Venue Reference No: WAD 471-479 of 2013
Judge Name: Perram, Robertson & Griffiths JJ
Judgment date: 19 December 2014 (final orders made 28 January 2015)
Appeals on foot: No
Decision Outcome: Partly Favourable

Impacted Advice

Relevant Rulings/Determinations:

• N/A

Subject References:
Constitutional Law
Melbourne Corporation principle
commissioned officers of Western Australian police force
members of constitutionally-protected superannuation schemes
whether Melbourne Corporation principle applies to invalidate superannuation contribution surcharge tax imposed on members
whether commissioned officers were at the higher levels of government for the purpose of the application of the Melbourne Corporation principle

Précis

Outlines the ATO's response to this case which concerns whether the Protected Funds Acts^[1], which imposed liability to pay superannuation contribution surcharge, were invalid in their application to the appellants, commissioned officers of the Western Australian police force.

Brief Facts:

1. The appellants were nine commissioned police officers in the Western Australian (WA) Police Force of various ranks (other than the Commissioner of the WA Police Force).

2. The respondent issued superannuation contributions surcharge assessments to the appellants under the Protected Funds Acts.

3. The appellants made applications to the Federal Court of Australia arguing the Protected Funds Acts breach the implied constitutional limitation as set out in Melbourne Corporation v The Commonwealth (1947) 74 CLR 31.

Court citation:
[2014] FCAFC 176
(2014) 315 ALR 231

Footnotes

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 (Cth) and the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (Cth)