Victoria V Commonwealth (1957)

Victoria V Commonwealth (1957)

(7:0) The State Grants Act 1942 was valid under the taxation power

(4:3) Section 221 of the Income Tax and Social Services Contribution Assessment Act is not a valid exercise of the taxation power

Victoria v Commonwealth (1957) 99 CLR 575 ("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, ultimately arising in a vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government.

Read more about Victoria V Commonwealth (1957):  Overview, Decision

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