Journal article
State taxation: Unrequited revenue and the shadow of Section 90
Federal Law Review, Vol.22(3), pp.476-492
1994
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.
Details
- Title
- State taxation: Unrequited revenue and the shadow of Section 90
- Authors/Creators
- N. McLeod (Author/Creator)
- Publication Details
- Federal Law Review, Vol.22(3), pp.476-492
- Publisher
- ANU College of Law
- Identifiers
- 991005541399807891
- Copyright
- ANU College of Law
- Murdoch Affiliation
- School of Law
- Language
- English
- Resource Type
- Journal article
- Publisher URL
- http://flr.law.anu.edu.au/
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