The general election campaign in 1975 had featured an acrimonious debate over the merits of the rival Labour and National superannuation policies.

"[3] The National Party had suggested in its election campaign, and specifically in the Dancing Cossacks advertisement, that the superannuation scheme would have the effect of leading to Soviet-style communism.

Mr Muldoon said that he recognised that because of arrangements made for payment of wages and salaries in advance through computer systems or by other means, deductions would in some cases continue for limited periods.

All deductions and contributions, including any which may be made from now until 31 March 1976, will be returned to employees through the income tax refund system or could be transferred to another scheme.

Mr Muldoon said the government had already made it clear that the superannuation scheme finished on December 15 and the compulsory requirement for employee deductions and employer contributions ceased for pay periods ending after that date.

Empowering legislation, with retrospective effect, would be introduced early in the 1976 Parliamentary session.The plaintiff, FitzGerald, had worked as a public servant since 3 June 1975 and he stated in his affidavit that he had since the beginning of his employment with the Crown, contributed at a rate of one percent of his earnings, amounting to $2.08 a fortnight.

In my opinion his public announcement of 15 December, made as it was in the course of his official duties as Prime Minister, must therefore be regarded as made "by regal authority" within the meaning of s 1.Wild found against the plaintiff that the evidence disclosed that there had been no instructions by the Prime Minister to any members of the Superannuation Board, any government department or arm of state services.