Victoria v Commonwealth (1957)
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''Victoria 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.
The Uniform Tax system implemented in 1942 relied upon 4 pieces of legislation, all held as constitutionally valid in the First Uniform Tax case. Some of the laws were justified under the defence power; however, the scheme was not dismantled despite the end of wartime conflict.
The ''Income Tax Act 1942'' could not be challenged because it was within the taxation power. The ''Income Tax (Wartime Arrangements) Act 1942'' was not an issue because it had already been repealed.
In the first Uniform Tax case the High Court decided that the Commonwealth Parliament had the power to tax incomes. The Commonwealth had passed legislation that allowed them to nationally tax incomes. Prior to this each state had their own income tax laws. The new Commonwealth taxation was so high that people could not effectively pay both taxes. The states challenged this in the High Court and argued that; Taxation was a concurrent power; the Commonwealth tax was so high that people would not be able to pay both taxes and therefore the states would no longer be able to tax incomes. The High Court disagreed and held that section 109 ensured that Commonwealth law overrode inconsistent state laws on concurrent powers, the Commonwealth could impose income Taxation.
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