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Australian Tape Manufacturers Association Ltd V Commonwealth
''Australian Tape Manufacturers Association Ltd v Commonwealth'' ("blank tapes levy case"), is a High Court of Australia case that provides guidance as to the constitutional definition of a tax. Facts The Commonwealth made an amendment to the ''Copyright Act 1968'' which was designed to compensate copyright owners for the domestic and private taping of audio material not deemed to be illegal. The money was not paid to the Commonwealth, but to a private entity that distributed the funds to copyright owners as a private copying levy. Decision The Court majority (Mason CJ, Brennan, Deane, Gaudron JJ) relied on dicta from ''Air Caledonie International v Commonwealth'',. and ruled that the collecting body of a fee does not have to be a public body for the fee to be regarded as a tax. Therefore, a levy collected by a private body dictated by a statute for public purposes gives the private body a public character. The decision also raised the notion of raising taxes for the public i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
High Court Of Australia
The High Court of Australia is Australia's apex court. It exercises Original jurisdiction, original and appellate jurisdiction on matters specified within Constitution of Australia, Australia's Constitution. The High Court was established following passage of the ''Judiciary Act 1903''. It derives its authority from Chapter III of the Australian Constitution, which vests it responsibility for the judiciary, judicial power of the Commonwealth. Important legal instruments pertaining to the High Court include the ''Judiciary Act 1903'' and the ''High Court of Australia Act 1979''.. Its bench is composed of seven justices, including a Chief Justice of Australia, Chief Justice, currently Susan Kiefel. Justices of the High Court are appointed by the Governor-General of Australia, Governor-General on the Advice (constitutional law), advice of the Prime Minister of Australia, Prime Minister and are appointed permanently until their mandatory retirement at age 70, unless they retire ea ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Private Copying Levy
A private copying levy (also known as blank media tax or levy) is a government-mandated scheme in which a special tax or levy (additional to any general sales tax) is charged on purchases of recordable media. Such taxes are in place in various countries and the income is typically allocated to the developers of "content". (A distinction is sometimes made between "tax" and "levy" based on the recipient of the accumulated funds; taxes are received by a government, while levies are received by a private body, such as a copyright collective.) Levy system may operate in principle as a system of collectivisation, partially replacing a property approach of sale of individual units. History Such levies were first introduced in Germany in the 1960s. With the advent of the audio cassette, legislators were persuaded that cassette recorders would decimate sales of records as friend after friend would then make copies of only one purchased album. Levies today are assessed on recordable compa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation In The Australian Constitution Cases
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner ( non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, but mos ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1993 In Australian Law
File:1993 Events Collage.png, From left, clockwise: The Oslo I Accord is signed in an attempt to resolve the Israeli–Palestinian conflict; The Russian White House is shelled during the 1993 Russian constitutional crisis; Czechoslovakia is peacefully dissolved into the Czech Republic and Slovakia; In the United States, the ATF besieges a compound belonging to David Koresh and the Branch Davidians in a search for illegal weapons, which ends in the building being set alight and killing most inside; Eritrea gains independence; A major snow storm passes over the United States and Canada, leading to over 300 fatalities; Drug lord and narcoterrorist Pablo Escobar is killed by Colombian special forces; Ramzi Yousef and other Islamic terrorists 1993 World Trade Center bombing, detonate a truck bomb in the subterranean garage of List of tenants in 1 World Trade Center (1971–2001), the North Tower of the World Trade Center (1973–2001), World Trade Center in the United States., 300x300p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
High Court Of Australia Cases
High may refer to: Science and technology * Height * High (atmospheric), a high-pressure area * High (computability), a quality of a Turing degree, in computability theory * High (tectonics), in geology an area where relative tectonic uplift took or takes place * Substance intoxication, also known by the slang description "being high" * Sugar high, a misconception about the supposed psychological effects of sucrose Music Performers * High (musical group), a 1974–1990 Indian rock group * The High, an English rock band formed in 1989 Albums * ''High'' (The Blue Nile album) or the title song, 2004 * ''High'' (Flotsam and Jetsam album), 1997 * ''High'' (New Model Army album) or the title song, 2007 * ''High'' (Royal Headache album) or the title song, 2015 * ''High'' (EP), by Jarryd James, or the title song, 2016 Songs * "High" (Alison Wonderland song), 2018 * "High" (The Chainsmokers song), 2022 * "High" (The Cure song), 1992 * "High" (David Hallyday song), 1988 * " ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
George Winterton
George Graham Winterton (15 December 1946 – 6 November 2008) was an Australian academic specialising in Australian constitutional law. Winterton taught for 28 years at the University of New South Wales before taking up an appointment of Professor of Constitutional Law at the University of Sydney in 2004. Winterton served as a member of the Executive Government Advisory Committee of the Constitutional Commission from 1985 to 1987. Early life Winterton was born in Hong Kong on 15 December 1946. His parents, Rita and Walter, had married in Hong Kong after fleeing Austria shortly after the 1938 Nazi invasion. His father practised medicine in Japanese-occupied Hong Kong and, in May 1947, he and his family sailed to London on the ''MV Lorenz''. Walter having gained an English medical qualification, the Wintertons left Britain in 1948, arriving in Australia in November where Walter became a general practitioner in Western Australia, first at Pingelly, then Mount Hawthorn (North Per ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Australian Constitutional Law
Australian constitutional law is the area of the law of Australia relating to the interpretation and application of the Constitution of Australia. Several major doctrines of Australian constitutional law have developed. Background Constitutional law in the Commonwealth of Australia consists mostly of that body of doctrine which interprets the Commonwealth Constitution. The Constitution itself is embodied in clause 9 of the Commonwealth of Australia Constitution Act, which was passed by the British Parliament in 1900 after its text had been negotiated in Australian Constitutional Conventions in the 1890s and approved by the voters in each of the Australian colonies. The British government did, however, insist on one change to the text, to allow a greater range of appeals to the Privy Council in London. It came into force on 1 January 1901, at which time the Commonwealth of Australia came into being. The Constitution created a framework of government some of whose main features, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Constitutional Basis Of Taxation In Australia
The constitutional basis of taxation in Australia is predominantly found in sections 51(ii), Legislative powers of the Parliament. 90, Exclusive power over customs, excise, and bounties. 53, Powers of the Houses in respect of legislation. 55, Tax Bill. and 96, of the Constitution of Australia. Their interpretation by the High Court of Australia has been integral to the functioning and evolution of federalism in Australia. The constitutional scheme as well as judicial interpretations have created a Fiscal imbalance in Australia, vertical fiscal imbalance, whereby the Commonwealth has the revenue-raising abilities while the States have major spending responsibilities. For example, primarily, Australian states fund schools and hospitals. The result of the limitations on state taxing power is that the Commonwealth collects the money through taxes, and distributes that money to states. The power to distribute funds to states, on conditions, is contained in Section 96 of the Constitutio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Air Caledonie International V Commonwealth
''Air Caledonie International v Commonwealth'', is a High Court of Australia case that provides guidance as to the constitutional definition of a tax. Facts The Commonwealth passed an amendment modifying the ''Migration Act 1958''. The amendment imposed a fee on all persons entering Australia for immigration clearance. The implementation of such a scheme meant that airline operators would have to make payments to the Commonwealth government. Decision The High Court unanimously held that the fee for migration clearance was a tax. If section 55 of the Australian Constitution (which requires that legislation imposing tax deals only with imposing tax) is read literally, the effect of this decision would have invalidated the rest of the ''Migration Act''. The Court was thus careful to invalidate only the Amending Act. The migration clearance fee was a tax because it has all the positive attributes of a tax. It was: * compulsory; * exacted by a public authority for public purposes ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Obiter Dictum
''Obiter dictum'' (usually used in the plural, ''obiter dicta'') is a Latin phrase meaning "other things said",''Black's Law Dictionary'', p. 967 (5th ed. 1979). that is, a remark in a legal opinion that is "said in passing" by any judge or arbitrator. It is a concept derived from English common law, whereby a judgment comprises only two elements: ''ratio decidendi'' and ''obiter dicta''. For the purposes of judicial precedent, ''ratio decidendi'' is binding, whereas ''obiter dicta'' are persuasive only. Significance A judicial statement can be ''ratio decidendi'' only if it refers to the crucial facts and law of the case. Statements that are not crucial, or which refer to hypothetical facts or to unrelated law issues, are ''obiter dicta''. ''Obiter dicta'' (often simply ''dicta'', or ''obiter'') are remarks or observations made by a judge that, although included in the body of the court's opinion, do not form a necessary part of the court's decision. In a court opinion, ''obiter ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Justices
A judge is a person who presides over court proceedings, either alone or as a part of a panel of judges. A judge hears all the witnesses and any other evidence presented by the barristers or solicitors of the case, assesses the credibility and arguments of the parties, and then issues a ruling in the case based on their interpretation of the law and their own personal judgment. A judge is expected to conduct the trial impartially and, typically, in an open court. The powers, functions, method of appointment, discipline, and training of judges vary widely across different jurisdictions. In some jurisdictions, the judge's powers may be shared with a jury. In inquisitorial systems of criminal investigation, a judge might also be an examining magistrate. The presiding judge ensures that all court proceedings are lawful and orderly. Powers and functions The ultimate task of a judge is to settle a legal dispute in a final and publicly lawful manner in agreement with substantial pa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commonwealth Law Reports
The Commonwealth Law Reports (CLR) () are the authorised reports of decisions of the High Court of Australia. The Commonwealth Law Reports are published by the Lawbook Company, a division of Thomson Reuters. James Merralls AM QC was the editor of the Reports from 1969 until his death in 2016. The current editors are Christopher Horan KC and Paul Vout KC. Each reported judgment includes a headnote written by an expert reporter (by convention, a practising barrister) which, as an authorised report, has been approved by the High Court. The current reporters are as follows: * Roshan Chaile * Ella Delany * Bora Kaplan * Rudi Kruse * James McComish * William Newland * Alistair Pound SC * Daniel Reynolds * Alexander Solomon-Bridge * Julia Wang * Michael Wells * Jillian Williams * Radhika Withana The headnotes include a summary of counsel's legal arguments. The Reports also include tables of cases reported, affirmed, reversed, overruled, applied or judicially commented on and cited ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
