Madgwicks Tax Partner Michael Norbury and Vanessa Ritzinger, Lawyer, were recently published in the Taxation of Australia Journal. In Vol.44 No.5, November 2009, the article entitled 'Court patrols the boundary: Tax laws and the Constitution' discusses the case of Clarke v Commissioner of Taxation and considers the constitutional validity of the imposition of the superannuation surcharge upon a member of a constitutionally protected superannuation fund. To view the article please click here - Court patrols the boundary: Tax laws and the Constitution |
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