Constitutional Basis of Taxation in Australia

The constitutional basis of taxation in Australia is based on a group of powers in the Australian Constitution: sections 51(ii), section 90, section 53, section 55, and section 96. This article deals with these sections, as interpreted by the High Court of Australia.

Read more about Constitutional Basis Of Taxation In Australia:  Vertical Fiscal Imbalance: The Redundancy of State Taxing Power

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