The High Court has published its reasons for its decision in April in Pape v Commissioner of Taxation [2009] HCA 23 that the tax bonus was constitutional.

It is a long decision (614 paragraphs) split 6-1 in favour in 4 separate sets of reasons.

The court acknowledged the need for the government to respond to the global financial crisis but did not go so far as to authorise any government to appropriate money and spend it for any purpose determined by parliament.