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

Commonwealth parliament has the power to make laws

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Commonwealth Parliament has the  power to make laws with respect to  “taxation”  Subject to the proviso that the laws  do not “discriminate between States  or parts of States”
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Taxation Taxation “A compulsory exaction of money by a  public authority for public purposes,  enforceable by law, and is not a  payment for services rendered” (Latham  CJ in  Chicory Marketing Board ) Deciding whether an exaction is a tax  involves an exercise in  “characterisation” (Gleeson CJ in  Luton  v Lessels & Anor ) Not essential that an exaction should be  by a public authority ( Australian Tape  Manufacturers ) Not essential that money be paid into  the Consolidated Revenue Fund  ( Australian Tape Manufacturers ) Taxation (cont) Taxation (cont) In determining whether an Act imposes 
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a law with respect to taxation, court  must consider the substance of the Act,  not the name given to it by Parliament  ( R v Barger One of the key characteristics of a tax is  that it has the purpose and effect of  raising revenue for government ( Luton  v Lessels & Anor ) The exaction must not be  “incontestable” or “arbitrary”  ( MacCormick ) Discrimination between Discrimination between     States States
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