Victoria v Commonwealth (1957)
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Victoria v Commonwealth,[1] ("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.
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Quick Facts Victoria v Commonwealth, Court ...
Victoria v Commonwealth | |
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Court | High Court of Australia |
Full case name | The State of Victoria & another v The Commonwealth; The State of NSW & another v The Commonwealth |
Decided | 23 August 1957 |
Citation(s) | [1957] HCA 54, (1957) 99 CLR 575 |
Court membership | |
Judge(s) sitting | Dixon CJ, McTiernan, Williams, Webb, Fullagar, Kitto and Taylor JJ |
Case opinions | |
(7:0) The State Grants Act 1942 was valid under the taxation power (4:3) Section 221 of the Income Tax and Social Services Contribution Assessment Act is not a valid exercise of the taxation power (per Dixon CJ, McTiernan, Kitto and Taylor JJ) | |
Laws applied | |
This case overturned a previous ruling | |
South Australia v Commonwealth (First Uniform Tax case) |
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