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"The Constitutional Restriction on Taxes Imposed on Crown Property"   flag  1

(1998) 1 Journal of Australian Taxation 41
Morabito, Vince
Journal of Australian Taxation
Australia

Cases Referring to this Journal Article

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SGH Ltd v Commissioner of Taxation [2002] HCA 18; (2002) 210 CLR 51; (2002) 188 ALR 241; (2002) 76 ALJR 780; (2002) 49 ATR 521; (2002) 23 Leg Rep 2 High Court of Australia Australia - Commonwealth 1 May 2002 AustLII flag 94

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Act 1986 (Cth)
Commonwealth Act (Cth)
Superannuation Act 1976 (Cth)
Federal Airports Corporation Act 1986 (Cth) s29
Sales Tax Assessment Act (No 1) 1930 (Cth)
Stamps Act 1958 (Vic)
Victorian Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"A loss of state autonomy: implications of the Ha and Hammond decisions" (1998) 27 Australian Tax Review 30 Australian Tax Review Australia circa 1998 Legal Online / Informit flag 2
Ha v New South Wales [1997] HCA 34; (1997) 189 CLR 465; (1997) 146 ALR 355; (1997) 11 Leg Rep 2; (1997) 71 ALJR 1080; 36 ATR 319 High Court of Australia Australia - Commonwealth 5 Aug 1997 AustLII flag 248
"State license fees, the Constitution and the High Court" (1997) 71 (10) Law Institute Journal 60 Law Institute Journal Australia - Victoria circa 1997 AustLII flag 2
"Commonwealth taxes, state governments and the doctrine of intergovernmental immunity" (1997) 26 Australian Tax Review 182 Australian Tax Review Australia circa 1997 Legal Online / Informit flag 2
Re Residential Tenancies Tribunal of New South Wales; Ex parte Defence Housing Authority (1997) 146 ALR 495 Australia circa 1997 LexisNexis AU flag 52
"The impact of the Allders decision on State taxes" (1997) 26 Australian Tax Review 196 Australian Tax Review Australia circa 1997 Legal Online / Informit flag 1
"Commonwealth Places Acquired for Public Purposes and State Taxes on Commonwealth Property: A Consideration of Some Constitutional Issues Relating to Stamp Duties" (1996) 19 University of New South Wales Law Journal 33 University of New South Wales Law Journal Australia circa 1996 AustLII flag 1
"What is a Tax? - the Erosion of the Latham Definition" (1996) 6 Revenue Law Journal 43 Revenue Law Journal Australia circa 1996 Informit flag 4
Georgiadis v Australian and Overseas Telecommunications Corporation [1994] HCA 6; (1994) 179 CLR 297; (1994) 119 ALR 629; 68 ALJR 272 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 261
"State Taxation: Unrequited Revenue and the Shadow of Section 90" (1994) 22 Federal Law Review 476 Federal Law Review Australia circa 1994 HeinOnline / Informit flag 2
Capital Duplicators [No 2] [1993] HCA 67; (1993) 178 CLR 561; (1993) 118 ALR 1; 68 ALJR 56; 27 ATR 1 High Court of Australia Australia - Commonwealth 7 Dec 1993 AustLII flag 62
Australian Tape Manufacturers Association Ltd v Commonwealth [1993] HCA 10; (1993) 176 CLR 480; 112 ALR 53; 25 IPR 1; 67 ALJR 315; [1993] AIPC 39,181 High Court of Australia Australia - Commonwealth circa 1993 AustLII flag 189
"Section 90 - Ninety Years On" (1993) 21 Federal Law Review 228 Federal Law Review Australia circa 1993 HeinOnline / Informit flag 3
"Taxation" (1992) 66 Australian Law Journal 601 Australian Law Journal Australia circa 1992 Legal Online flag 2
Street v Queensland Bar Association [1989] HCA 53; (1989) 168 CLR 461; 88 ALR 321; (1989) 63 ALJR 715 High Court of Australia Australia - Commonwealth 16 Nov 1989 AustLII flag 336
Cole v Whitfield [1988] HCA 18; (1988) 165 CLR 360; (1988) 78 ALR 42; (1988) 62 ALJR 303; 76 CA 1954 High Court of Australia Australia - Commonwealth 2 May 1988 AustLII flag 379
"Section 90 and Excise Duties: A Crisis of Interpretation" (1987) 16 Melbourne University Law Review 296 Melbourne University Law Review Australia circa 1987 AustLII flag 5
State Bank of New South Wales v Commonwealth Savings Bank of Australia [1986] HCA 62; (1986) 161 CLR 639; 67 ALR 535; 60 ALJR 691 High Court of Australia Australia - Commonwealth 28 Oct 1986 AustLII flag 62
Queensland Electricity Commission v Commonwealth (1985) 159 CLR 182 Australia - Commonwealth circa 1985 Legal Online / Westlaw flag 1
Crouch v Commissioner for Railways (Qld) [1985] HCA 69; (1985) 159 CLR 22; 62 ALR 1; 59 ALJR 831 High Court of Australia Australia - Commonwealth circa 1985 AustLII flag 193
Nowegijick v R [1983] 1 SCR 29; (1983) 144 DLR (3d) 193; 83 DTC 5041; [1983] CTC 20 Supreme Court of Canada Canada 25 Jan 1983 Supreme Court of Canada flag 60
In Re Federal Tax on Exported Natural Gas (1982) 136 DLR (3d) 385 Canada circa 1982 flag 3
HC Sleigh Ltd v South Australia [1977] HCA 2; (1977) 136 CLR 475; (1977) 12 ALR 449; (1977) 51 ALJR 377; 7 ATR 187 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 68
Bevelon Investments Pty Ltd v Melbourne City Council [1976] HCA 49; (1976) 135 CLR 530; (1976) 12 ALR 391; (1976) 42 LGRA 60; (1976) 51 ALJR 96 High Court of Australia Australia - Commonwealth 28 Sep 1976 AustLII flag 20
Dennis Hotels Pty Ltd v Victoria [1960] HCA 10; (1960) 104 CLR 529; [1960] ALR 129; 33 ALJR 470 High Court of Australia Australia - Commonwealth 26 Feb 1960 AustLII flag 103
A-G Sask v CPR Co [1953] AC 594 United Kingdom circa 1953 LexisNexis / Westlaw flag 10
Bank of New South Wales v Commonwealth [1948] HCA 7; (1948) 76 CLR 1 High Court of Australia Australia - Commonwealth 11 Aug 1948 AustLII flag 781
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337 High Court of Australia Australia - Commonwealth 31 Aug 1920 AustLII flag 832
Attorney-General of NSW v Collector of Customs for NSW [1908] HCA 28; (1908) 5 CLR 818; 14 ALR 516 High Court of Australia Australia - Commonwealth 23 May 1908 AustLII flag 39
Federated Amalgamated Government Railway and Tramway Service Association v The New South Wales Railway Traffic Employes Association [1906] HCA 94; (1906) 4 CLR 488; 13 ALR 273 High Court of Australia Australia - Commonwealth 17 Dec 1906 AustLII flag 137
Commonwealth v New South Wales [1906] HCA 16; 3 CLR 807; 12 ALR 541 High Court of Australia Australia - Commonwealth 9 Apr 1906 AustLII flag 17
Deakin v Webb [1904] HCA 57; (1904) 1 CLR 585; 10 ALR 237 High Court of Australia Australia - Commonwealth 3 Nov 1904 AustLII flag 79
Municipal Council of Sydney v Commonwealth [1904] HCA 50; (1904) 1 CLR 208; 10 ALR (CN) 29 High Court of Australia Australia - Commonwealth 10 May 1904 AustLII flag 91
D'Emden v Pedder [1904] HCA 1; (1904) 1 CLR 91; 10 ALR (CN) 30 High Court of Australia Australia - Commonwealth 24 Feb 1904 AustLII flag 197

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