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"The Hidden Power of Taxation: how the High Court has Enabled Punitive Legislation to Bypass the Senate"   flag 

(2008) 11 Journal of Australian Taxation 1
Hyde, Nina
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Training Guarantee (Administration) Bill 1990 (Cth)
Income Tax and Social Services Contribution Assessment Act 1961 (Cth)
Land Tax Act 1910 (Cth)
Land Tax Assessment Act 1910 (Cth)
Sales Tax Assessment Act (No 2) 1930 (Cth)
Training Guarantee Act 1990 (Cth) s5, s6
Training Guarantee (Administration) Act 1990 (Cth) s3, s15, s32, s34, s81

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
New South Wales v Commonwealth [2006] HCA 52; (2006) 229 CLR 1; (2006) 231 ALR 1; (2006) 81 ALJR 34; (2006) 156 IR 1 High Court of Australia Australia - Commonwealth 14 Nov 2006 AustLII flag 346
"The Rhetoric of Taxation Interpretation and The Definition Of 'Taxpayer' for the Purposes of Part Iva" (2005) 15 Revenue Law Journal 4 Revenue Law Journal Australia circa 2005 Informit flag 3
"High Court of Australia: A Personal Impression of Its First 100 Years, The" (2003) 27 Melbourne University Law Review 864 Melbourne University Law Review Australia circa 2003 AustLII flag 14
Luton v Lessels [2002] HCA 13; (2002) 210 CLR 333; (2002) 187 ALR 529; [2002] FLC 98-015; (2002) 76 ALJR 635; (2002) 23 Leg Rep 2; 28 Fam LR 398; 49 ATR 471 High Court of Australia Australia - Commonwealth 11 Apr 2002 AustLII flag 137
"Tax or Penalty?: The Latest Sequel" (1999) 2 (6) CCH Journal of Australian Taxation 391 CCH Journal of Australian Taxation Australia circa 1999 Informit flag 2
"Why the superannuation guarantee scheme is unconstitutional" (1999) 28 Australian Tax Review 13 Australian Tax Review Australia circa 1999 Legal Online / Informit flag 3
"Kitto and the High Court of Australia" (1999) 27 Federal Law Review 131 Federal Law Review Australia circa 1999 AustLII flag 5
"Why the superannuation guarantee scheme is constitutional" (1999) 28 Australian Tax Review 81 Australian Tax Review Australia circa 1999 Legal Online / Informit flag 2
"Barwick the Judge" (1998) 21 University of New South Wales Law Journal 109 University of New South Wales Law Journal Australia circa 1998 AustLII flag 6
"Barwick CJ: the Taxpayer ’ s Friend?" (1997) 1 Tax Specialist 9 Tax Specialist circa 1997 6
Northern Suburbs General Cemetery Reserve Trust v Commonwealth [1993] HCA 12; (1993) 176 CLR 555 High Court of Australia Australia - Commonwealth 11 Mar 1993 AustLII flag 78
"Taxing Time: The High Court and the Tax Provisions of the Constitution, A" (1993) 23 University of Western Australia Law Review 362 University of Western Australia Law Review Australia - Western Australia circa 1993 HeinOnline flag 4
Australian Tape Manufacturers Association Ltd v Commonwealth [1993] HCA 10; (1993) 176 CLR 480; 112 ALR 53; 25 IPR 1; 67 ALJR 315; [1993] AIPC 39,181 High Court of Australia Australia - Commonwealth circa 1993 AustLII flag 187
"What Is a Tax?" (1993) 5 (3) CCH Journal of Australian Taxation 23 CCH Journal of Australian Taxation Australia circa 1993 Informit flag 2
"The Crisis of Constitutional Literalism in Australia" (1992) 30 (2) Alberta Law Review 492 Alberta Law Review Canada circa 1992 HeinOnline / LexisNexis flag 2
Mabo v Queensland (No 2) [1992] EOC 92-443; (1992) 66 ALJR 408; (1992) 107 ALR 1; (1992) 175 CLR 1; [1992] HCA 23 High Court of Australia Australia - Commonwealth circa 1992 AustLII flag 2268
Australian Capital Television Pty Ltd v Commonwealth [1992] HCA 45; (1992) 177 CLR 106; 108 ALR 577; (1992) 66 ALJR 695 High Court of Australia Australia - Commonwealth circa 1992 AustLII flag 1156
Air Caledonie International v Commonwealth [1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30 High Court of Australia Australia - Commonwealth 24 Nov 1988 AustLII flag 182
Cole v Whitfield [1988] HCA 18; (1988) 165 CLR 360; (1988) 78 ALR 42; (1988) 62 ALJR 303; 76 CA 1954 High Court of Australia Australia - Commonwealth 2 May 1988 AustLII flag 372
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case [1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459 High Court of Australia Australia - Commonwealth 2 Sep 1987 AustLII flag 109
Deputy FCT v Truhold Benefit Pty Ltd [1985] HCA 36; (1985) 158 CLR 678; 59 ALR 431; 16 ATR 466; 59 ALJR 507 High Court of Australia Australia - Commonwealth 11 Jun 1985 AustLII flag 46
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 137
FCT v Commonwealth Aluminium Corporation Ltd [1980] HCA 28; (1980) 143 CLR 646; 30 ALR 449; (1980) 11 ATR 42; 54 ALJR 439 High Court of Australia Australia - Commonwealth 12 Aug 1980 AustLII flag 38
Fairfax v FCT [1965] HCA 64; (1965) 114 CLR 1; [1966] ALR 1073; 14 ATD 135; 39 ALJR 308 High Court of Australia Australia - Commonwealth 2 Dec 1965 AustLII flag 104
Re Dymond [1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48 High Court of Australia Australia - Commonwealth 27 Apr 1959 AustLII flag 41
Treaty Notes [1952] ATS 2 Australia circa 1952 AustLII flag 6
Melbourne Corporation v Commonwealth [1947] HCA 26; (1947) 74 CLR 31; [1947] ALR 377; (1947) 21 ALJR 188 High Court of Australia Australia - Commonwealth 13 Aug 1947 AustLII flag 434
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 217
Carter v Carter Coal Co 298 US 238; 80 L Ed 1160; 56 SCt 855 United States Supreme Court United States 18 May 1936 WorldLII flag 120
United States v Constantine 296 US 287; 80 L Ed 233; 56 SCt 223 United States Supreme Court United States 9 Dec 1935 WorldLII flag 27
Hill v Wallace 259 US 68; 259 US 44; 66 L Ed 822; 42 SCt 453 United States Supreme Court United States 15 May 1922 WorldLII flag 79
Bailey v Drexel Furniture Co 259 US 20; 66 L Ed 817; 42 SCt 449; 242 SCt 449 United States Supreme Court United States 15 May 1922 WorldLII flag 65
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337 High Court of Australia Australia - Commonwealth 31 Aug 1920 AustLII flag 820
Osborne v Commonwealth [1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242 High Court of Australia Australia - Commonwealth 31 May 1911 AustLII flag 115
R v Barger [1908] HCA 43; (1908) 6 CLR 41; 14 ALR 374 High Court of Australia Australia - Commonwealth 26 Jun 1908 AustLII flag 152
Ex Parte H v McKay [1907] CthArbRp 12; 2 CAR 1; 1 CR 62 Commonwealth Arbitration Reports Australia - Commonwealth 12 Nov 1907 AustLII flag 60

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