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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Austin v Commonwealth ： ウィキペディア英語版 Austin v Commonwealth ''Austin v Commonwealth'' (2003) 215 CLR 185, is a High Court of Australia case that deals with issues of intergovernmental immunity and discrimination of states against Commonwealth power. == Background == Austin was a judge of the Supreme Court of New South Wales who was challenging a Commonwealth law which imposed a superannuation contributions surcharge on judges. The Commonwealth law was part of a wider scheme imposing a superannuation charge on higher income earners, equalising the tax burden on judges vis-a-vis other high income earners. The surcharge was not imposed on states directly as employers because it could have infringed section 114 of the constitution, which outlaws taxation of state property. If a person was a judge since before 1987, the charge was not imposed as the liability to pay the charge could have run to hundreds of thousands of dollars. The New South Wales government, in response, amended the charge system to lower the burden that would have to be paid. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Austin v Commonwealth」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.