The Supreme Court held that the provisions of the earlier legislation (ss 192 – 197 ITA 1967) insofar as these sections provide for the aggregation of the earned incomes of married couples and thereby impose a higher tax rate were repugnant to the Constitution and invalid. The State breeched its undertaking under the Constitution to guard with special care the institution of marriage and to protect it against attack. Supreme Court Decision. Murphy v The Attorney General 1980 V ITR 613
