翻訳と辞書 Words near each other ・ Victoria University of Bangladesh ・ Victoria University of Manchester ・ Victoria University of Wellington ・ Victoria University of Wellington Faculty of Education ・ Victoria University of Wellington Faculty of Law ・ Victoria University of Wellington Students' Association ・ Victoria University Press ・ Victoria University Secondary College ・ Victoria University Student Union ・ Victoria University Uganda ・ Victoria University, Australia ・ Victoria University, Switzerland ・ Victoria University, Toronto ・ Victoria Upper Glacier ・ Victoria Upper Lake ・ Victoria v Commonwealth (1957) ・ Victoria v Commonwealth (1971) ・ Victoria Vale ・ Victoria Valentine ・ Victoria Valley ・ Victoria Veinberg Filanovsky ・ Victoria Vesna ・ Victoria Vetri ・ Victoria Viaduct ・ Victoria Vikes ・ Victoria Village ・ Victoria Vinton ・ Victoria Vistas ・ Victoria Vox ・ Victoria Voytsitska Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Victoria v Commonwealth (1957) ： ウィキペディア英語版 Victoria v Commonwealth (1957) ''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. ==Overview== 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 The ''Income Tax (Wartime Arrangements) Act 1942'' was not an issue because it had already been repealed.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. 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「Victoria v Commonwealth (1957)」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.