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

Discrimination between states states a law

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Discrimination between     States States A law discriminates between States  when it  Treats a taxpayer in one State  differently from a taxpayer in another  State ( Cameron)
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Places a particular disability or  burden on the operations and  activities of a State ( ) 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)
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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 
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Discrimination between States States A law discriminates...

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