*Parliamentary Trustee of the Parliamentary Contributory Superannuation Fund v FCT – taxpayer appeals the constitutionality of the Superannuation Surcharge legislation as it applies to MPs [67]

The taxpayer has lodged a notice of appeal to the Full Federal Court against the decision of Jessup J in Parliamentary Trustee of the Parliamentary Contributory Superannuation Fund v FCT [2012] FCA 740. The Federal Court had upheld superannuation contributions surcharge tax assessments under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 in respect of the Parliamentary Contribution Superannuation Fund for members of the Victorian Parliament under the Parliamentary Salaries and Superannuation Act 1968 (Vic).

[LTN 160, 20/8]