The full bench of the High Court today handed down its decision in Austin & Kings v The Commonwealth of Australia.
The Court found that the superannuation contributions surcharge legislation relating to members of constitutionally protected funds does not apply to certain State judicial officers.
Minister for Revenue and Assistant Treasurer Senator Helen Coonan said the Government would be giving careful consideration to the judgment.
"The court has found there are some difficulties with the way the legislation applies to certain judicial officials," Senator Coonan said.
"It has always been the Government's intention that wherever possible the measure applies fairly to Australians whose income exceeds the relevant threshold, regardless of their occupation.
"We will be looking at what steps would be appropriate to take to ensure the legislation applies equally to all groups with income over the relevant thresholds."
Judge Austin of the Supreme Court of New South Wales and Master Kings of the Supreme Court of Victoria challenged the constitutional validity of the Government's superannuation contribution surcharge legislation on the basis that the Commonwealth legislation discriminated against the States.