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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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Abstract

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
Publishers Website: http://flr.law.anu.edu.au/
URI: http://researchrepository.murdoch.edu.au/id/eprint/13720
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