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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] |
Constitution Of Australia
The Constitution of Australia (or Australian Constitution) is a written constitution, constitutional document that is Constitution, supreme law in Australia. It establishes Australia as a Federation of Australia, federation under a constitutional monarchy and outlines the structure and powers of the Australian government's three constituent parts, the Government of Australia, executive, Parliament of Australia, legislature, and Judiciary of Australia, judiciary. The constitution was drafted between 1891 and 1898, through a series of Constitutional Convention (Australia), conventions conducted by representatives of the six self-governing British colonies in Australia. The final draft was then approved in a 1898–1900 Australian constitutional referendums, set of referendums from 1898 to 1900. The British government objected to some elements of the final draft, but a slightly modified form was enacted as section 9 of the ''Commonwealth of Australia Constitution Act 1900'', an Ac ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Victoria V Commonwealth (1957)
''Victoria v Commonwealth'',. ("the Second Uniform Tax case") is a High Court of Australia case that affirmed the Commonwealth government's ability to impose a scheme of uniform income tax, adding to Australia's vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government. Overview The Uniform Tax system was implemented in 1942 and relied upon 4 pieces of legislation, all held to be constitutionally valid in the First Uniform Tax case.. Some of the laws were justified under the defence power, but the scheme was not dismantled after the end of wartime conflict. It was held that the ''Income Tax Act 1942'', could not be challenged because it was within the Commonwealth's taxation power. The ''Income Tax (Wartime Arrangements) Act 1942'', was not an issue because it had already been repealed. In the first Uniform Tax case the High Court decided that the Commonwealth Parliament had the power to tax incomes. The Commonwealth had ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Cheryl Saunders
Cheryl Anne Saunders (born 28 August 1944) is Laureate Professor Emeritus at the University of Melbourne. Career Saunders was the first woman to be appointed as a professor in the Law Faculty at University of Melbourne. She was also a founding director of its Centre for Comparative Constitutional Studies. She has been awarded several honours in recognition of her work. In 1994 she was appointed an officer of the Order of Australia "for service to the law and to public administration" and in 2003 she received the Centenary Medal. In 2005 the University of Cordoba conferred an honorary doctorate on Saunders. She was elected to the Legion of Honour in France for her services to the Académie Internationale de Droit Constitutionnel in 2009. Saunders is a Fellow of the Academy of Social Sciences in Australia and a Foundation Fellow of the Australian Academy of Law. She was elected as a Fellow of the British Academy in July 2018. In 2022 she was awarded the Tang Prize The Tang ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Australian Taxation Office
The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the Treasurer of Australia and the Treasury. As the Australian government's principal revenue collection body, the ATO collects income tax, goods and services tax (GST) and other federal taxes. The ATO also has responsibility for managing the Australian Business Register, delivering the Higher Education Loan Program, delivering many Australian government payments and administering key components of Australia's superannuation system. History During the colonial period of the 1800s, a number of landholders had secured large tracts of arable land in Australia. After the states federated in 1901 to form the Commonwealth ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income Tax In Australia
Income tax in Australia is imposed by the federal government on the taxable income of individuals and corporations. State governments have not imposed income taxes since World War II. On individuals, income tax is levied at progressive rates, and at one of two rates for corporations. The income of partnerships and trusts is not taxed directly, but is taxed on its distribution to the partners or beneficiaries. Income tax is the most important source of revenue for government within the Australian taxation system. Income tax is collected on behalf of the federal government by the Australian Taxation Office. The two statutes under which income tax is calculated are the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997; the former is gradually being re-written into the latter. Taxable income is the difference between assessable income and allowable deductions. There are three main types of assessable income for individual taxpayers: ''personal earnings'' (such ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Omnibus Bill
An omnibus bill is a proposed law that covers a number of diverse or unrelated topics. ''Omnibus'' is derived from Latin and means "to, for, by, with or from everything". An omnibus bill is a single document that is accepted in a single vote by a legislature but packages together several measures into one or combines diverse subjects. Because of their large size and scope, omnibus bills limit opportunities for debate and scrutiny. Historically, omnibus bills have sometimes been used to pass controversial amendments. For this reason, some consider omnibus bills to be anti-democratic. United States In the United States, omnibus bills are sometimes known as "Big Ugly" bills. Examples include reconciliation bills, combined appropriations bills, and private relief and claims bills. Appropriations legislation Omnibus legislation is routinely used by the United States Congress to group together the budgets of all departments in one year in an omnibus spending bill. For example, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Rider (legislation)
In legislative procedure, a rider is an additional provision added to a bill or other measure under the consideration by a legislature, having little connection with the subject matter of the bill. Some scholars identify riders as a specific form of logrolling,Philip L. Dubois, ''Lawmaking by Initiative: Issues, Options and Comparisons'' (Algora, 1998), p. 126. or as implicit logrolling. Others distinguish riders from logrolling.Michael D. GilbertSingle Subject Rules and the Legislative Process 67 ''University of Pittsburgh Law Review'' 803. Adding riders to legislation is not permitted in legislatures bound by a single-subject rule. United States Federal legislation In the U.S. Congress, riders have been a traditional method for members of Congress to advance controversial measures without building coalitions specifically in support of them, allowing the measure to move through the legislative process: "By combining measures, the legislative leadership can force members to acc ... [...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] |
Section 55 Of The Constitution Of 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 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. Financial assistance to States. As a result, t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Section 53 Of The Constitution Of Australia
Chapter I of the Constitution of Australia establishes the Parliament of Australia and its role as the legislative branch of the Government of Australia The Australian Government, also known as the Commonwealth Government, is the national government of Australia, a federalism, federal parliamentary system, parliamentary constitutional monarchy. Like other Westminster system, Westminster-sty .... The chapter consists of 60 sections which are organised into 5 parts. Part I: General Part I contains 6 sections: * Section 1: Legislative power * Section 2: Governor-General * Section 3: Salary of Governor-General * Section 4: Provisions relating to Governor-General * Section 5: Sessions of Parliament. Prorogation and dissolution * Section 6: Yearly session of Parliament Part II: The Senate Part II contains 17 sections: *Section 7: The Senate *Section 8: Qualification of electors *Section 9: Method of election of senators in the senate *Section 10: Application of State laws *Sect ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commonwealth Grants Commission
The Commonwealth Grants Commission is an Australian independent statutory body that advises the Australian Government on financial assistance to the states and territories of Australia under section 96 of the Australian Constitution. The Commission was established in July 1933 by the Lyons Government during the Great Depression to provide impartial advice on the distribution of federal government grants to the states. The Commission operates under the ''Commonwealth Grants Commission Act 1973'', and is responsible for measuring the relative fiscal capacity of each state and territory. The Commission recommends how the revenues raised from the goods and services tax (GST) should be distributed to each state and territory to achieve horizontal fiscal equalisation (HFE), a central feature of the Australian federation. References to Commission The Commission responds to a reference from the Australian Treasurer, which are generally requests for calculating appropriate ratios of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Goods And Services Tax (Australia)
Goods and Services Tax (GST) in Australia is a value added tax of 10% on most goods and services sales, with some exemptions (such as for certain food, healthcare and housing items) and concessions (including qualifying long term accommodation which is taxed at an effective rate of 5.5%). GST is levied on most transactions in the production process, but is in many cases refunded to all parties in the chain of production other than the final consumer. The tax was introduced by the Howard government and commenced on 1 July 2000, replacing the previous federal wholesale sales tax system and designed to phase out a number of various State and Territory Government taxes, duties and levies such as banking taxes and stamp duty. An increase of GST to 15% has been put forward, but is generally lacking in bipartisan support. Introduction of GST Les Bury, federal treasurer in the Gorton government from 1969 to 1971, was an early supporter of a broad-based national consumption tax, bel ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
