On The First Paragraph of Section 55: A Response to PG Sharp
Marinac, Anthony S. (2006) On The First Paragraph of Section 55: A Response to PG Sharp. Federal Law Review, 34 (2). pp. 355-362.
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Abstract
P. G. Sharp's paper entitled 'The First Paragraph of Section 55' was a valuable and interesting contribution to analysis of the sections of the Constitution. He provided a historical background to the section and its interpretation, making the argument that following Permanent Trustee Australia Ltd v Commissioner of State Revenue (Victoria), there is no further need for legislative drafters to split taxation legislation into a 'Taxing Act' and an 'Assessment Act'. But the Permanent Trustee case has left Section 55 in a confused state and it appears that if the entire scheme is combined into one Act, the Senate cannot amend the machinery provisions.
| Item ID: | 78210 |
|---|---|
| Item Type: | Article (Research - C1) |
| ISSN: | 1444-6928 |
| Copyright Information: | © 2006 The Australian National University. |
| Date Deposited: | 18 Apr 2023 00:15 |
| FoR Codes: | 48 LAW AND LEGAL STUDIES > 4807 Public law > 480702 Constitutional law @ 100% |
| SEO Codes: | 23 LAW, POLITICS AND COMMUNITY SERVICES > 2304 Justice and the law > 230499 Justice and the law not elsewhere classified @ 100% |
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