Parliamentary Trustee of the Parliamentary Contribution Superannuation Fund v Commissioner of Taxation (2013) 305 ALR 397 (Full Court of the Federal Court of Australia)

Whether Commonwealth legislation imposing the superannuation surcharge burdened the capacity of Victoria to exercise its constitutional powers contrary to the requirements in Austin v Commonwealth — (CTH) Superannuation Contributions Tax (Assessment and Collection) Act 1997 — (CTH) Superannuation Contributions Tax Imposition Act 1997 — (VIC) Superannuation Acts (Amendment) Act 2000.