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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“Was I not born in this Realm? Were my parents born in any foreign country?... Is not my Kingdom here? Whom have I oppressed? Whom have I enriched to other’s harm? What turmoil have I made to this Commonwealth that I should be suspected to have no regard of the same?”
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