State taxation: Unrequited revenue and the shadow of Section 90
McLeod, N. (1994) State taxation: Unrequited revenue and the shadow of Section 90. Federal Law Review, 22 (3). pp. 476-492.
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This paper asks whether much State taxation is currently avoiding proper constitutional scrutiny, including the issue of its compliance with s 90 of the Commonwealth Constitution. That provision gives sole power to the Commonwealth to levy duties of customs and excise. The second part of the paper argues that the current interpretation of s 90 is in any event not capable of a sensible application to State laws.
|Publication Type:||Journal Article|
|Murdoch Affiliation:||School of Law|
|Publisher:||ANU College of Law|
|Copyright:||ANU College of Law|
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