The Uniform Income Tax cases

Australian Constitutional Landmarks

Volumn , Issue , 2003, Pages 62-84

  Saunders, Cheryl ^a  

^a UNIVERSITY OF MELBOURNE   (Australia)

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EID: 84923532226     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1017/CBO9781139106948.005     Document Type: Chapter

References (73)

1. South Australia v Commonwealth (1942) 65 CLR 373.
2. Victoria v Commonwealth (1957) 99 CLR 575.
3. Second Uniform Tax case (1957) 99 CLR 575 at 599.
4. W. Heun, ‘The Evolution of Federalism’, in C. Starck (ed.), Studies in German Constitutionalism (Baden-Baden: Nomos Verlagsgesellschaft, 1995) 167, 180
5. Second Uniform Income Tax case (1957) 99 CLR 575 at 614 per Dixon CJ.
6. C. Saunders, ‘The Hardest Nut to Crack’, in G. Craven (ed.), The Convention Debates 1891–98: Commentaries Indices and Guide (Sydney: Legal Books, 1987) 149.
7. J. A. La Nauze (ed.), Federated Australia (Melbourne University Press, 1968) 97.
8. New South Wales v Commonwealth (1908) 7 CLR 179.
9. W. T. Murphy, ‘Australian State Income Tax Schemes’, collected in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 275 at 276.
10. C. Saunders, ‘Government Borrowing in Australia’ (1989) 70 Melbourne University Law Review 187.
11. K. M. Laffer, ‘Taxation Reform in Australia’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 297 at 299.
12. D. B. Copland, ‘Some Problems of Taxation in Australia’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 35 at 41.
13. K. H. Bailey, ‘The Uniform Income Tax Plan (1942)’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 309 at 315.
14. K. H. Bailey, ‘The Uniform Income Tax Plan (1942)’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 311.
15. L. Ross, John Curtin (Melbourne: Macmillan Australia, 1977) 264.
16. W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 287 at 288.
17. K. H. Bailey, ‘The Uniform Income Tax Plan (1942)’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 313–14.
18. R. C. Mills, ‘The Financial Relations of the Commonwealth and the States’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 63.
19. K. H. Bailey, ‘The Uniform Income Tax Plan (1942)’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 316.
20. K. H. Bailey, ‘The Uniform Income Tax Plan (1942)’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 323.
21. Second Uniform Tax case (1975) 99 CLR 661.
22. Commonwealth and State Treasury Officers, ‘Resumption of Income Taxation by the States’, in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 347.
23. K. H. Bailey, ‘The Uniform Income Tax Plan (1942)’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 313–14.
24. First Uniform Tax case (1942) 65 CLR 373 at 387.
25. Second Uniform Tax case (1957) 99 CLR 575 at 581.
26. First Uniform Tax case (1942) 65 CLR 373 at 386
27. Second Uniform Tax case (1957) 99 CLR 575 at 581.
28. R v Barger (1908) 6 CLR 41 at 66–7.
29. K. H. Bailey, ‘The Uniform Income Tax Plan (1942)’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 316.
30. First Uniform Tax case (1942) 65 CLR 372 at 379.
31. First Uniform Tax case (1942) 65 CLR 373 at 453–4.
32. K. H. Bailey, ‘The Uniform Income Tax Plan (1942)’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 323.
33. Second Uniform Tax case (1957) 99 CLR 575 at 654–5 per Fullagar J.
34. First Uniform Tax case (1942) 65 CLR 373 at 387.
35. K. H. Bailey, ‘The Uniform Income Tax Plan (1942)’ in W. Prest and R. L. Mathews (eds), The Development of Australian Fiscal Federalism: Selected Readings (Canberra: ANU Press, 1980) 313–14.
36. First Uniform Tax case (1942) 65 CLR 373 at 387.
37. Second Uniform Tax case (1957) 99 CLR 575 at 581.
38. First Uniform Tax case (1942) 65 CLR 373 at 386
39. Second Uniform Tax case (1957) 99 CLR 575 at 581.
40. R v Barger (1908) 6 CLR 41 at 66–7.
41. Moran v Deputy Commissioner of Taxation (1940) 63 CLR 338 at 350.
42. Amalgamated Society of Engineers v Adelaide Steamship Co Ltd (1920) 28 CLR 129.
43. Melbourne Corporation v the Commonwealth (1947) 74 CLR 31
44. Commonwealth v Bogle (1953) 89 CLR 229
45. Essendon Corporation v Criterion Theatres (1947) 74 CLR 1.
46. South Australia v Commonwealth (1942) 65 CLR 373 (First Uniform Tax case).
47. Amalgamated Society of Engineers v Adelaide Steamship Co Ltd (1920) 28 CLR 129.
48. First Uniform Tax case (1942) 65 CLR 373 at 387–8.
49. G. Sawer, ‘The Defence Power of the Commonwealth in Time of War’ (1946) 20 Australian Law Journal 295 at 298.
50. First Uniform Tax case (1942) 65 CLR 373 at 432–3.
51. Victoria v Commonwealth (1957) 99 CLR 575 (Second Uniform Tax case).
52. Melbourne Corporation v Commonwealth (1947) 74 CLR 31.
53. Second Uniform Tax case (1957) 99 CLR 575 at 640–1 per Webb J.
54. Victoria v Commonwealth (1926) 38 CLR 399 (Roads case).
55. Deputy Federal Commissioner of Taxation (NSW) v W R Moran (1939) 61 CLR 735.
56. Second Uniform Tax case (1957) 99 CLR 575 at 609–10.
57. Payments to or For the States, the Northern Territory and Local Government Authorities (Commonwealth Budget Paper No. 7, 1985–86) 15–16.
58. B. Galligan, A Federal Republic (Cambridge University Press, 1995) 212, 215.
59. Victoria v Commonwealth (1975) 134 CLR 338.
60. Victoria v Commonwealth (1926) 38 CLR 399 at 406.
61. Commonwealth v Tasmania (1983) 158 CLR 1.
62. New South Wales v Commonwealth (1990) 169 CLR 482 (Incorporation case).
63. Attorney General (Vic); ex rel Black v Commonwealth (1981) 146 CLR 559.
64. Hematite Petroleum v Victoria (1983) 151 CLR 599 at 617, 631.
65. Second Uniform Tax case (1957) 99 CLR 575 at 614.
66. O’Reilly v State Bank of Victoria Commissioners (1983) 153 CLR 1.
67. Davis v Commonwealth (1988) 166 CLR 79.
68. Second Uniform Tax case (1957) 99 CLR 575 at 581.
69. Melbourne Corporation v the Commonwealth (1947) 74 CLR 31.
70. Queensland Electricity Commission v Commonwealth (1985) 159 CLR 192.
71. Re Australian Education Union; Ex parte Victoria (1995) 184 CLR 188.
72. R v Hughes (2000) 202 CLR 535.
73. Cole v Whitfield (1988) 165 CLR 360.