[2] In their view, if Melbourne Corporation is read carefully, it is more concerned with a state's ability to function i.e. the structural integrity limb of the principle was paramount.

In applying the facts, the majority stressed the importance of judicial remuneration in attracting suitable judges and securing their independence.

They found this tax effectively forced the states to adjust their remuneration in order to safeguard judicial standards i.e. increase judges pay.

In a separate judgment for the majority, Gleeson CJ found the discrimination element of the Melbourne Corporation was part of a broader principle of structural integrity.

The Commonwealth's imposition of the charge forced states to alter their remuneration arrangements, which impaired their constitutional status and integrity.