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 powerVictoria 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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“By this unprincipled facility of changing the state as often, and as much, and in as many ways as there are floating fancies or fashions, the whole chain and continuity of the commonwealth would be broken. No one generation could link with the other. Men would become little better than the flies of a summer.”
—Edmund Burke (1729–1797)