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South Australia V Commonwealth
''South Australia v Commonwealth'' ("the First Uniform Tax case"). is a decision of the High Court of Australia that established the Commonwealth government's ability to impose a scheme of uniform income tax across the country and displace the State. It was a major contributor to Australia's vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government, and was thus a watershed moment in the development of federalism in Australia. Facts In 1942, during the Second World War, the Commonwealth government needed extra revenue for the war effort. At the time, income taxes were levied at both the State and federal level. The Commonwealth requested the States to transfer their taxing powers for the duration of the war to allow one uniform national income tax system, with grants given back to the states to compensate for the lost revenue. Doubting that the powers would be returned, the states rejected the request. In response, the Common ... [...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] |
South Australia
South Australia (commonly abbreviated as SA) is a state in the southern central part of Australia. It covers some of the most arid parts of the country. With a total land area of , it is the fourth-largest of Australia's states and territories by area, and second smallest state by population. It has a total of 1.8 million people. Its population is the second most highly centralised in Australia, after Western Australia, with more than 77 percent of South Australians living in the capital Adelaide, or its environs. Other population centres in the state are relatively small; Mount Gambier, the second-largest centre, has a population of 33,233. South Australia shares borders with all of the other mainland states, as well as the Northern Territory; it is bordered to the west by Western Australia, to the north by the Northern Territory, to the north-east by Queensland, to the east by New South Wales, to the south-east by Victoria, and to the south by the Great Australian Bight.M ... [...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] |
