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Section 55 Of The Constitution Of 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] |
Constitution Of Australia
The Constitution of Australia (also known as the Commonwealth Constitution) is the fundamental law that governs the political structure of Australia. It is a written constitution, which establishes the country as a Federation of Australia, federation under a Monarchy of Australia, constitutional monarchy governed with a parliamentary system. Its eight chapters set down the structure and powers of the three constituent parts of the federal level of government: the Parliament of Australia, Parliament, the Australian Government, Executive Government and the Judiciary of Australia, Judicature. The Constitution was drafted between 1891 and 1898 at a series of Constitutional Convention (Australia), conventions conducted by representatives of the six self-governing British colonies in Australia: New South Wales, Victoria (state), Victoria, Queensland, Western Australia, South Australia and Tasmania. This final draft was then approved by each state in a 1898–1900 Australian const ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Victoria V Commonwealth (1957)
''Victoria v Commonwealth'',. ("the Second Uniform Tax case") is a High Court of Australia case that affirmed the Commonwealth government's ability to impose a scheme of uniform income tax, adding to Australia's vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government. Overview The Uniform Tax system was implemented in 1942 and relied upon 4 pieces of legislation, all held to be constitutionally valid in the First Uniform Tax case.. Some of the laws were justified under the defence power, but the scheme was not dismantled after the end of wartime conflict. It was held that the ''Income Tax Act 1942'', could not be challenged because it was within the Commonwealth's taxation power. The ''Income Tax (Wartime Arrangements) Act 1942'', was not an issue because it had already been repealed. In the first Uniform Tax case the High Court decided that the Commonwealth Parliament had the power to tax incomes. The Commonwealth had ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Cheryl Saunders
Cheryl Anne Saunders (born 28 August 1944) is an Australian legal academic. She is a Laureate Professor Emeritus at the University of Melbourne. Career Saunders was the first woman to be appointed as a professor in the Law Faculty at University of Melbourne. She was also a founding director of its Centre for Comparative Constitutional Studies. She has been awarded several honours in recognition of her work. In 1994 she was appointed an officer of the Order of Australia "for service to the law and to public administration" and in 2003 she received the Centenary Medal. In 2005 the University of Cordoba conferred an honorary doctorate on Saunders. She was elected to the Legion of Honour in France for her services to the Académie Internationale de Droit Constitutionnel in 2009. Saunders is a Fellow of the Academy of Social Sciences in Australia and a Foundation Fellow of the Australian Academy of Law. She was elected as a Fellow of the British Academy in July 2018. In 2022 she ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Australian Taxation Office
The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Taxation in Australia, Australian federal taxation system, Superannuation in Australia, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the Treasurer of Australia and Department of the Treasury (Australia), the Treasury. As the Australian government's principal revenue collection body, the ATO collects income tax, Goods and Services Tax (Australia), goods and services tax (GST) and other federal taxes. The ATO also has responsibility for managing the Australian Business Register, delivering the Tertiary education fees in Australia, Higher Education Loan Program, delivering many Australian government payments and administering key components of Australia's superannuation system. History During the colonial ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income Tax In Australia
Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. For example, a person's income in an economic sense may be different from their income as defined by law. An extremely important definition of income is Haig–Simons income, which defines income as ''Consumption + Change in net worth'' and is widely used in economics. For households and individuals in the United States, income is defined by tax law as a sum that includes any wage, salary, profit, interest payment, rent, or other form of earnings received in a calendar year.Case, K. & Fair, R. (2007). ''Principles of Economics''. Upper Saddle River, NJ: Pearson Education. p. 54. Discretionary income is often defined as gross income minus taxes and other deductions (such as mandatory pension contributions), and is widely used as a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Omnibus Bill
An omnibus bill is a proposed law that covers a number of diverse or unrelated topics. ''Omnibus'' is derived from Latin and means "to, for, by, with or from everything". An omnibus bill is a single document that is accepted in a single vote by a legislature but packages together several measures into one or combines diverse subjects. Many legislatures may have a tradition of extensive deliberation and debate prior to the adoption of laws, which can postpone passage of necessary legislation. Thus, in order to pass all desired laws within a reasonable timeframe, they are consolidated into a single bill and voted on quickly, typically near the end of a legislative session. Because of their large size and scope, omnibus bills limit opportunities for debate and scrutiny on the actual final bill. Historically, omnibus bills have sometimes been used to pass controversial amendments. For this reason, some consider omnibus bills to be anti-democratic. United States In the United S ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Rider (legislation)
In legislative procedure, a rider is an additional provision added to a bill or other measure under consideration by a legislature, which may or may not have much, if any, connection with the subject matter of the bill. Some scholars identify riders as a specific form of logrolling,Philip L. Dubois, ''Lawmaking by Initiative: Issues, Options and Comparisons'' (Algora, 1998), p. 126. or as implicit logrolling. Others distinguish riders from logrolling.Michael D. GilbertSingle Subject Rules and the Legislative Process 67 ''University of Pittsburgh Law Review'' 803. Adding riders to legislation is not permitted in legislatures bound by a single-subject rule. United States Federal legislation In the U.S. Congress, riders have been a traditional method for members of Congress to advance controversial measures without building coalitions specifically in support of them, allowing the measure to move through the legislative process: "By combining measures, the legislative leadershi ... [...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] |
Section 55 Of The Constitution Of 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] |
Section 53 Of The Constitution Of Australia
Chapter I of the Constitution of Australia establishes the Parliament of Australia and its role as the legislative branch of the Government of Australia The Australian Government, also known as the Commonwealth Government or simply as the federal government, is the national Executive (government), executive government of Australia, a federalism, federal Parliamentary system, parliamentary con .... The chapter consists of 60 sections which are organised into 5 parts. Part I: General Part I contains 6 sections: * Section 1: Legislative power * Section 2: Governor-General * Section 3: Salary of Governor-General * Section 4: Provisions relating to Governor-General * Section 5: Sessions of Parliament. Prorogation and dissolution * Section 6: Yearly session of Parliament Part II: The Senate Part II contains 17 sections: *Section 7: The Senate *Section 8: Qualification of electors *Section 9: Method of election of senators in the senate *Section 10: Application of State laws *Sect ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commonwealth Grants Commission
The Commonwealth Grants Commission is an Australian independent statutory body that advises the Australian Government on financial assistance to the states and territories of Australia under section 96 of the Australian Constitution. The commission was established in July 1933 by the Lyons government during the Great Depression to provide impartial advice on the distribution of federal government grants to the states. The commission operates under the ''Commonwealth Grants Commission Act 1973'', and is responsible for measuring the relative fiscal capacity of each state and territory. The Commission recommends how the revenues raised from the goods and services tax (GST) should be distributed to each state and territory to achieve horizontal fiscal equalisation, a central feature of the Australian federation. References to Commission The Commission responds to a reference from the Australian Treasurer, which are generally requests for calculating appropriate ratios of per c ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
