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Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35 244 CLR 97

This case considered the issue of the taxation power of the Commonwealth under section 51(ii) of the Constitution and whether or not a law that charged superannuation guarantee on employers who failed to pay their superannuation obligations was a valid law.

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Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35 244 CLR 97
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