Roy Morgan Research Pty Ltd v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Judge | Bell JJ.,Crennan,Kiefel,Gummow,Hayne |
| Judgment Date | 28 September 2011 |
| Neutral Citation | [2011] HCA 35 |
| Docket Number | M177/2010 |
| Court | High Court |
| Date | 28 September 2011 |
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5 cases
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Coal Mining Industry (Long Service Leave Funding) Corporation v Hitachi Construction Machinery (Australia) Pty Ltd
...Transport Workers Union and the Victorian Branch thereof (1992) 41 IR 27 Roy Morgan Research Pty Ltd v Commissioner of Taxation & Anor [2011] HCA 35; 244 CLR 97 State Insurance Regulatory Authority v Abdul-Rahman [2016] NSWCA 210; 93 NSWLR 21 Sue v Hill [1999] HCA 30; 199 CLR 462 Superannua......
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Bluescope Steel (AIS) Pty Ltd v Australian Workers' Union
...[1994] HCA 34; 181 CLR 96 Re Working Hours Case July 2002 (2002) 114 IR 390 Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35; 244 CLR 97 Scott v Sun Alliance Australia Ltd [1993] HCA 46; 178 CLR 1 Sharman Networks Ltd v Universal Music Australia Pty Ltd [2006] FCAFC 178;......
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Millsom v North Melbourne College Aus Pty Ltd
...to the payment of superannuation by an employer. As the High Court said in Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35; (2011) 244 CLR 97 at [3] (French CJ, Gummow, Hayne, Crennan, Kiefel and Bell Broadly speaking, the effect of the legislation under challenge is th......
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Commissioner of Taxation v Pavihi
...Ltd [2004] FCAFC 72; ATPR ¶41-993 NW Frozen Foods Pty Ltd v ACCC (1996) 71 FCR 285 Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35; 244 CLR 97 Trade Practices Commission v CSR Limited [1990] FCA 762; (1991) 13 ATPR ¶41-076 Transport Workers’ Union of Australia v Registe......
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3 firm's commentaries
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High Court upholds constitutional validity of superannuation guarantee scheme
...guarantee charge (the Charge) levied by the Charge Act is a valid tax. The case is Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35. Background Between 2000 and 2006 Roy Morgan paid people to conduct interviews on its behalf. Roy Morgan did not consider these people empl......
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Government moves to make directors personally liable
...As You Go (PAYG) withholding tax. Given the recent decision of the High Court in Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35, affirming the validity and enforceability of the Superannuation Guarantee (Administration) Act 1993 (Cth), the Federal Government is now fre......
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Superannuation & Funds Management - What's News - 27 October 2011
...and extinguishment of security interests in all personal property. More... Cases Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35 Constitutional law (Cth) – Taxation – s 51(ii) – Superannuation guarantee charge imposed upon employers who fail to provide to employees a pr......
3 books & journal articles
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The United States Income Tax Treatment of Australian Superannuation Funds Owned by U.s. Persons (part 2 of 2)
...1960-1 C.B. 176, as modified by, Rev. Rul. 64-279 and Rev. Rul. 70-435.50. Roy Morgan Research Pty. Ltd. v. Commissioner of Taxation, [2011] HCA 35 at ¶ 92 (Sept. 28, 2011).51. Specifically, the SG Charge was a compulsory exaction to "encourage all Australian employers to contribute to the ......
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Editor's Note
...makes up for the delinquency in SG Contributions of the employer.161. See, Roy Morgan Research Pty. Ltd. v. Commissioner of Taxation, [2011] HCA 35 (Sept. 28, 2011) at ¶¶ 10-13, interpreting section 65(1) of the SGAA.162. See, Roy Morgan Research Pty. Ltd. v. Commissioner of Taxation, [2011......
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The United State Income Tax Treatment of Australian Superannuation Funds Owned by U.s. Persons (part 1 of 2)
...thus makes up for the delinquency in SG Contributions of the employer.163. See Roy Morgan Research Pty. Ltd. v. Commissioner of Taxation, [2011] HCA 35 (Sept. 28, 2011) at ¶¶ 10-13, interpreting section 65(1) of the SGAA.164. See Roy Morgan Research Pty. Ltd. v. Commissioner of Taxation, [2......