High Court of Australia

Permanent Trustee Australia Limited v Commissioner of State Revenue [2004] HCA 53

220 CLR 388; 79 ALJR 146; 211 ALR 18

12 Nov 2004

Case Number: M277/2003

Before

Gleeson CJ, McHugh, Gummow, Kirby, Hayne, Callinan, Heydon JJ

Catchwords

Constitutional law (Cth) – Taxation - Whether s 55 of the Constitution applies to a law made in exercise of the power conferred by s 52(i) of the Constitution - Where Commonwealth law applies State taxing laws to Commonwealth places within that State - Whether invalid as a law imposing taxation and dealing with matters other than the imposition of taxation - Whether invalid as a law imposing taxation and dealing with more than one subject of taxation.

Constitutional law (Cth) – Commonwealth laws of regulation of trade, commerce or revenue not to give preference to one State or any part thereof over another State or any part thereof - Revenue laws - Where Commonwealth law applies State taxing laws to Commonwealth places within that State - Where effect of law is that different rates of tax apply in Commonwealth places depending on the State in which place is located - Whether prohibition in s 99 of the Constitution applies with respect to revenue laws supported by s 52(i) of the Constitution - Whether the Commonwealth law infringed the prohibition in s 99 of the Constitution.

Constitutional law (Cth) – Places acquired by Commonwealth for public purposes - Exclusive legislative power of Commonwealth Parliament - Extent of power - Whether decisions in Worthing v Rowell and Muston Pty Ltd (1970) 123 CLR 89 and Allders International Pty Ltd v Commissioner of State Revenue (Vict) (1996) 186 CLR 630 should be re-opened.

Constitutional law (Cth) – Exclusive legislative power of the Commonwealth - Delegation - Whether Commonwealth law permitting State Treasurer to modify applied State taxing law confers the legislative power of the Commonwealth on the Executive Governments of the States.

Constitution – ss 52(i), 53, 54, 55 and 99.

Commonwealth Places (Mirror Taxes) Act 1998 (Cth) – ss 3, 6, 8, 9 and Sched 1.

Commonwealth Places (Mirror Taxes Administration) Act 1999 (Vic) – s 7.

Stamps Act 1958 (Vic) – ss 17, 17A and Third Schedule.
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