Victoria v Commonwealth (1971)
| Victoria v Commonwealth (1971) ： ウィキペディア英語版|
''Victoria v Commonwealth'' (1971) 122 CLR 353, commonly referred to as the Payroll Tax Case, was a case decided in the High Court of Australia regarding the scope of the Commonwealth's taxation power and the extent to which it can burden a state's structural integrity.
The Commonwealth passed the ''Payroll Tax Act'', which imposed a 2.5% tax on all wages paid by an employer. It also applied to all state employers.
The Act was challenged on the grounds that it breached the ''Melbourne Corporation'' principles limiting the extent to which the Commonwealth can burden states.
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