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Australian Tape Manufacturers Association Ltd V Commonwealth
''Australian Tape Manufacturers Association Ltd v Commonwealth'' ("blank tapes levy case"), is a High Court of Australia case that provides guidance as to the constitutional definition of a tax. Facts The Commonwealth made an amendment to the ''Copyright Act 1968'' which was designed to compensate copyright owners for the domestic and private taping of audio material not deemed to be illegal. The money was not paid to the Commonwealth, but to a private entity that distributed the funds to copyright owners as a private copying levy. Decision The Court majority (Mason CJ, Brennan, Deane, Gaudron JJ) relied on dicta from ''Air Caledonie International v Commonwealth'',. and ruled that the collecting body of a fee does not have to be a public body for the fee to be regarded as a tax. Therefore, a levy collected by a private body dictated by a statute for public purposes gives the private body a public character. The decision also raised the notion of raising taxes for the public i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
High Court Of Australia
The High Court of Australia is the apex court of the Australian legal system. It exercises original and appellate jurisdiction on matters specified in the Constitution of Australia and supplementary legislation. The High Court was established following the passage of the ''Judiciary Act 1903'' (Cth). Its authority derives from chapter III of the Australian Constitution, which vests it (and other courts the Parliament creates) with the judicial power of the Commonwealth. Its internal processes are governed by the ''High Court of Australia Act 1979'' (Cth). The court consists of seven justices, including a chief justice, currently Stephen Gageler. Justices of the High Court are appointed by the governor-general on the formal advice of the attorney-general following the approval of the prime minister and Cabinet. They are appointed permanently until their mandatory retirement at age 70, unless they retire earlier. Typically, the court operates by receiving applicati ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Private Copying Levy
A private copying levy (also known as blank media tax or levy) is a government-mandated scheme in which a special tax or levy (additional to any general sales tax) is charged on purchases of recordable media. Such taxes are in place in various countries and the income is typically allocated to the developers of "content". (A distinction is sometimes made between "tax" and "levy" based on the recipient of the accumulated funds; taxes are received by a government, while levies are received by a private body, such as a copyright collective.) Levy system may operate in principle as a system of collectivisation, partially replacing a property approach of sale of individual units. History Such levies were first introduced in Germany in the 1960s. With the advent of the audio cassette, legislators were persuaded that cassette recorders would decimate sales of records as friend after friend would then make copies of only one purchased album. Levies today are assessed on recordabl ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation In The Australian Constitution Cases
A tax is a mandatory financial charge or levy imposed on an individual or legal entity by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities. Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent. All countries have a tax system in place to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of yearly income amounts. Most countries charge a tax on an individual's income and corporate income. Countr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1993 In Australian Law
The General Assembly of the United Nations designated 1993 as: * International Year for the World's Indigenous People The year 1993 in the Kwajalein Atoll in the Marshall Islands had only 364 days, since its calendar advanced 24 hours to the Eastern Hemisphere side of the International Date Line, skipping August 21, 1993. Events January * January 1 ** Czechoslovakia ceases to exist, as the Czech Republic and Slovakia separate in the Dissolution of Czechoslovakia. ** The European Economic Community eliminates trade barriers and creates a European single market. ** International Radio and Television Organization ceases. * January 3 – In Moscow, Presidents George H. W. Bush (United States) and Boris Yeltsin (Russia) sign the second Strategic Arms Reduction Treaty. * January 5 ** US$7.4 million is stolen from the Brink's Armored Car Depot in Rochester, New York, in the fifth largest robbery in U.S. history. ** , a Liberian-registered oil tanker, runs aground off the S ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
High Court Of Australia Cases
High may refer to: Science and technology * Height * High (atmospheric), a high-pressure area * High (computability), a quality of a Turing degree, in computability theory * High (tectonics), in geology an area where relative tectonic uplift took or takes place * Substance intoxication, also known by the slang description "being high" * Sugar high, a misconception about the supposed psychological effects of sucrose Music Performers * High (musical group), a 1974–1990 Indian rock group * The High, an English rock band formed in 1989 Albums * ''High'' (The Blue Nile album) or the title song, 2004 * ''High'' (Flotsam and Jetsam album), 1997 * ''High'' (New Model Army album) or the title song, 2007 * ''High'' (Royal Headache album) or the title song, 2015 * ''High'' (Keith Urban album), 2024 * ''High'' (EP), by Jarryd James, or the title song, 2016 Songs * "High" (Alison Wonderland song), 2018 * "High" (The Chainsmokers song), 2022 * "High" (The Cure song), 1992 * ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
George Winterton
George Graham Winterton (15 December 1946 – 6 November 2008) was an Australian academic specialising in Australian constitutional law. Winterton taught for 28 years at the University of New South Wales before taking up an appointment of Professor of Constitutional Law at the University of Sydney in 2004. Winterton served as a member of the Executive Government Advisory Committee of the Constitutional Commission from 1985 to 1987. Early life Winterton was born in Hong Kong on 15 December 1946. His parents, Rita and Walter, had married in Hong Kong after fleeing Austria shortly after the 1938 Nazi invasion. His father practised medicine in Japanese-occupied Hong Kong and, in May 1947, he and his family sailed to London on the ''MV Lorenz''. Walter having gained an English medical qualification, the Wintertons left Britain in 1948, arriving in Australia in November where Walter became a general practitioner in Western Australia, first at Pingelly, Western Australia, Pingelly t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Australian Constitutional Law
Australian constitutional law is the area of the law of Australia relating to the interpretation and application of the Constitution of Australia. Legal cases regarding Australian constitutional law are often handled by the High Court of Australia, the highest court in the Australian judicial system. Several major doctrines of Australian constitutional law have developed. Background Constitutional law in the Commonwealth of Australia consists mostly of that body of doctrine which interprets the Commonwealth Constitution. The Constitution itself is embodied in clause 9 of the Commonwealth of Australia Constitution Act, which was passed by the British Parliament in 1900 after its text had been negotiated in Australian Constitutional Conventions in the 1890s and approved by the voters in each of the Australian colonies. The British government did, however, insist on one change to the text, to allow a greater range of appeals to the Privy Council in London. It came into force ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Constitutional Basis Of Taxation In Australia
The constitutional basis of taxation in Australia is predominantly found in sections 51(ii), Legislative powers of the Parliament. 90, Exclusive power over customs, excise, and bounties. 53, Powers of the Houses in respect of legislation. 55, Tax Bill. and 96, of the Constitution of Australia. Their interpretation by the High Court of Australia has been integral to the functioning and evolution of federalism in Australia. The constitutional scheme as well as judicial interpretations have created a vertical fiscal imbalance, whereby the Commonwealth has the revenue-raising abilities while the States have major spending responsibilities. For example, primarily, Australian states fund schools and hospitals. The result of the limitations on state taxing power is that the Commonwealth collects the money through taxes, and distributes that money to states. The power to distribute funds to states, on conditions, is contained in section 96. Financial assistance to States. As a result, t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Air Caledonie International V Commonwealth
''Air Caledonie International v Commonwealth'', is a High Court of Australia case that provides guidance as to the constitutional definition of a tax. Facts The Commonwealth passed an amendment modifying the ''Migration Act 1958''. The amendment imposed a fee on all persons entering Australia for immigration clearance. The implementation of such a scheme meant that airline operators would have to make payments to the Commonwealth government. Decision The High Court unanimously held that the fee for migration clearance was a tax. If section 55 of the Australian Constitution (which requires that legislation imposing tax deals only with imposing tax) is read literally, the effect of this decision would have invalidated the rest of the ''Migration Act''. The Court was thus careful to invalidate only the Amending Act. The migration clearance fee was a tax because it has all the positive attributes of a tax. It was: * compulsory; * exacted by a public authority for public purposes ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Obiter Dictum
''Obiter dictum'' (usually used in the plural, ''obiter dicta'') is a Latin phrase meaning "said in passing",'' Black's Law Dictionary'', p. 967 (5th ed. 1979). that is, any remark in a legal opinion that is "said in passing" by a judge or arbitrator. It is a concept derived from English common law, whereby a judgment comprises only two elements: '' ratio decidendi'' and ''obiter dicta''. For the purposes of judicial precedent, ''ratio decidendi'' is binding, whereas ''obiter dicta'' are persuasive only. Significance A judicial statement can be '' ratio decidendi'' only if it refers to the crucial facts and law of the case. Statements that are not crucial, or which refer to hypothetical facts or to unrelated law issues, are ''obiter dicta''. ''Obiter dicta'' (often simply '' dicta'', or ''obiter'') are remarks or observations made by a judge that, although included in the body of the court's opinion, do not form a necessary part of the court's decision. In a court opinion, ''obite ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Justices
''Justice'' (abbreviation: ame ''J.'' and other variations) is an honorific style and title traditionally used to describe a jurist who is currently serving or has served on a supreme court or some equal position. In some countries, a justice may have had prior experience as a judge or may have been appointed with no prior judicial experience. It is predominantly used today in the United States to distinguish those who serve on the U.S. Supreme Court from judges who serve on a lower court. Other countries, such as New Zealand and India, similarly use the title as a form of address for members of their highest courts. Etymology The title of ''justice'' is derived from the Latin root ''jus'' (sometimes spelled ''ius'') meaning something which is associated with law or is described as just. It is different from the word ''judge'' in that different suffixes were added to form both words, and that the usage of the term ''justice'' predates that of ''judge''. It first appeared in t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commonwealth Law Reports
The Commonwealth Law Reports (CLR) () are the authorised reports of decisions of the High Court of Australia. The Commonwealth Law Reports are published by the Lawbook Company, a division of Thomson Reuters. James Merralls AM QC was the editor of the Reports from 1969 until his death in 2016. The current editors are Paul Vout KC and Peter Willis SC. Each reported judgment includes a headnote written by an expert reporter (by convention, a practising barrister) which, as an authorised report, has been approved by the High Court. The current reporters are as follows: * Hannah Canham * Roshan Chaile * Bora Kaplan * James McComish * William Newland * Jakub Patela * Stephen Puttick * Daniel Reynolds * Marcus Roberts * Alexander Solomon-Bridge * Ahmed Terzic * Julia Wang * Michael Wells * Radhika Withana The headnotes include a summary of counsel's legal arguments. The Reports also include tables of cases reported, affirmed, reversed, overruled, applied or judicially commented ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
