5 (Constitutional Framework of the Australian Tax System)[1]

A law discriminates between states when it treats a

Info icon This preview shows pages 5–8. Sign up to view the full content.

View Full Document Right Arrow Icon
A law discriminates between States  when it  Treats a taxpayer in one State  differently from a taxpayer in another  State ( Cameron)
Image of page 5

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Places a particular disability or  burden on the operations and  activities of a State ( Austin & Anor ) Powers of the Houses (s Powers of the Houses (s     53) 53) The Constitution regulates the way in  which tax laws may be enacted Laws imposing taxation cannot  originate in the Senate and cannot be  amended by the Senate The Senate retains the right to  Reject a tax Bill, or  Return a tax Bill to the House of  Representatives with a request for it  to be amended Laws imposing taxation (s Laws imposing taxation (s     55) 55)
Image of page 6
Laws imposing taxation can deal only  with the imposition of taxation and only  one subject of taxation As a consequence of s 55, Parliament  enacts: Taxing Acts – which impose tax (eg  Income Tax Act 1986  and  Income  Tax Rates Act 1986 ) Assessment Acts – which provide for  the incidence of tax (eg ITAA36 and  ITAA97) Cases dealing with s 55 Cases dealing with s 55 FBT legislation did not breach s 55 as it  dealt with a single “unit of subject  matter” ( State Chamber of Commerce  and Industry ) Child support legislation was not a law 
Image of page 7

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Image of page 8
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern