Issues on the application
40 The first point to note is that I am not called upon by the respondent's application to decide whether the applicant's interpretation of the Award is correct. The respondent's contention is that whether it be correct or not, the applicant had no right and the respondent no public duty which could form the basis of the relief claimed by the applicant.
41 In order to determine whether the applicant had a right or the respondent a public duty to found his claim for relief it is convenient to consider what steps the respondent might have taken under the SGAA. The applicant's employer denied that it had a superannuation guarantee shortfall and that it was required to file a superannuation guarantee statement. The respondent agreed. Had he disagreed, he could have exercised the power in s 36 of the SGAA to make a default assessment. In order to do so, he would need to have been of the opinion that the employer was liable to pay superannuation guarantee charge for the quarter and then he "may" make a default assessment. If the respondent took this course it would be open to the employer to object in the manner set out in Part IVC of the Taxation Administration Act 1953 (Cth). Absent an objection by the employer, the superannuation guarantee charge was payable on the day on which the assessment was made (subs 36(3) of the SGAA). If a charge payment was made, the respondent was to apply it for the benefit of a benefitting employee under s 65 or s 67 of the SGAA.
42 The starting point is that, although the applicant claims declarations, the ordinary rule in the circumstances of this case is that no declaration of right will be made where certiorari and mandamus do not lie: Plaintiff M61/2010E v The Commonwealth (2010) 243 CLR 319 at 359 [101]. There is nothing to suggest that the ordinary rule does not apply in this case.
43 For the jurisdiction in paragraph 39B(1A)(c) of the Judiciary Act 1901 (Cth) to be engaged, the right owing its existence to federal law must be a right capable of enforcement by an order in the nature of certiorari or mandamus. That is so even if the relief granted is a declaration.
44 The question is whether there is a decision of the respondent capable of attracting certiorari and a public duty capable of attracting mandamus.
45 In terms of certiorari, it is by no means clear that there is a decision of the respondent "which has a discernable effect or apparent legal effect upon rights", to use the words of Brennan CJ, Gaudron and Gummow JJ in Hot Holdings Pty Ltd v Creasy (1996) 185 CLR 149 at 159. Although the facts are not entirely clear, it seems that, at best for the applicant, the respondent decided to take no action to proceed under the section dealing with default assessments. Even if there was an identifiable decision that will not advance the applicant's claim unless he can identify a duty on the respondent to act.
46 The words in s 36 of the SGAA are permissive, as indeed are the words in s 37 should that be the relevant section. Do they create a power coupled with a public duty enforceable by mandamus?
47 The Lord Chancellor Earl Cairns said in Julius v Lord Bishop of Oxford (1880) 5 App Cas 214 at 222-223:
The words "it shall be lawful" are not equivocal. They are plain and unambiguous. They are words merely making that legal and possible which there would otherwise be no right or authority to do. They confer a faculty or power, and they do not of themselves do more than confer a faculty or power. But there may be something in the nature of the thing empowered to be done, something in the object for which it is to be done, something in the conditions under which it is to be done, something in the title of the person or persons for whose benefit the power is to be exercised, which may couple the power with a duty, and make it the duty of the person in whom the power is reposed, to exercise that power when called upon to do so. Whether the power is one coupled with a duty such as I have described is a question which, according to our system of law, speaking generally, it falls to the Court of Queen's Bench to decide, on an application for a mandamus. And the words "it shall be lawful" being according to their natural meaning permissive or enabling words only, it lies upon those, as it seems to me, who contend that an obligation exists to exercise this power, to shew in the circumstances of the case something which, according to the principles I have mentioned, creates this obligation.
48 It is perhaps trite to say that legislation may be framed in such a way that a mere power may become, at a certain point or in certain circumstances, a duty. In other words, at a certain point, the discretionary aspect has been exhausted. In Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd (1994) 182 CLR 51, Brennan J (as his Honour then was) (with whom Toohey and McHugh JJ agreed) said (at 88) (citations omitted):
The Commissioner is a public officer vested with a power to be exercised for the purpose, inter alia, of discharging her liabilities. When the power exists and the circumstances call for the fulfilment of a purpose for which the power is conferred, but the repository of the power declines to exercise the power, mandamus is the appropriate remedy even though the repository has an unfettered discretion in other circumstances to exercise or to refrain from exercising the power [93] . Mandamus will go where there is a duty to pay money [94]. In this case, there is no residual discretion in the Commissioner to refrain from making a refund in exercise of her powers under s. 111(1) once she finds that there has been an overpayment and there is a legal liability to refund the amount found to have been overpaid.
49 Furthermore, as is well-known, legislation may create an obligation to hear and decide a particular issue according to law. If a hearing is conducted and a decision made but it is not according to law then the duty may remain unperformed and mandamus may issue to compel a hearing and determination according to law. In The King v War Pensions Entitlement Appeal Tribunal; Ex parte Bott (1933) 50 CLR 228 Rich, Dixon and McTiernan JJ said (at 242-243):
A writ of mandamus does not issue except to command the fulfilment of some duty of a public nature which remains unperformed. If the person under the duty professes to perform it, but what he actually does amounts in law to no performance because he has misconceived his duty or, in the course of attempting to discharge it, has failed to comply with some requirement essential to its valid or effectual performance, he may be commanded by the writ to execute his function according to law de novo, at any rate if a sufficient demand or request to do so has been made upon him. In the case of a tribunal, whether of a judicial or an administrative nature, charged by law with the duty of ascertaining or determining facts upon which rights depend, if it has undertaken the inquiry and announced a conclusion, the prosecutor who seeks a writ of mandamus must show that the ostensible determination is not a real performance of the duty imposed by law upon the tribunal. It may be shown that the members of the tribunal have not applied themselves to the question which the law prescribes, or that in purporting to decide it they have in truth been actuated by extraneous considerations, or that in some other respect they have so proceeded that the determination is nugatory and void.
(See also R v Commonwealth Court of Conciliation and Arbitration; Ex parte Ozone Theatres (Aust) Ltd (1949) 78 CLR 389 at 398-399 per Latham CJ, Rich, Dixon, McTiernan JJ).
50 The insuperable difficulty for the applicant in this case is that I do not think the SGAA contains a scheme which gives him a right or imposes a duty on the respondent. The words in s 36 (and s 37 if that be relevant) are wholly permissive and it is the employer who is given the right to object. Furthermore, there is no section which provides a trigger to an obligation on the respondent to hear and decide a claim by an employee that his or her employer was not making superannuation contributions according to law. The fact that there might be an administrative structure (that is, employee notification) does not confer a right on the applicant to require the respondent to take action or impose a duty on the respondent to do so. Section 45A (if it be relevant) did not create a duty to hear and determine.
51 The applicant's procedural fairness argument falls with his main argument. The submission was that the respondent was bound to provide a fair and practical means of resolving the applicant's claim. No basis for such an obligation was identified. His request for an interpretation of the Award falls with his main argument. I assume it is not a free-standing claim; even if it was, there appear to be a number of difficulties with it including the fact that it is not properly constituted.
52 In the circumstances, I do not need to deal with the respondent's argument based on delay.