Restricting the Legislative Power to Tax: Australia - National Report

Posted: 11 Sep 2007

See all articles by Miranda Stewart

Miranda Stewart

University of Melbourne - Law School; Australian National University (ANU) - Crawford School of Public Policy

Kristen L. Walker

University of Melbourne - Law School

Abstract

Australia, like the United States, has a written constitution delimiting the legislative power to tax of the federal government. However, unlike the United States, Australia does not have a Bill of Rights and there are few individual rights protections in the Australian Constitution. How do the limits on the legislative power to tax operate in this context? It turns out that there has been little, or no, limit imposed on the Australian federal and state governments' powers to tax on the basis of protection of individual rights, equal protection or protection of social structures such as the family. In essence, the Australian Constitution, and its interpretation by the High Court, leaves the power of taxation to the federal Parliament and to the political sphere.

Keywords: tax, Australia, legislative power, limit

JEL Classification: K34

Suggested Citation

Stewart, Miranda and Walker, Kristen L., Restricting the Legislative Power to Tax: Australia - National Report. Michigan State University College of Law Journal of International Law, Vol. 15, 2007, U of Melbourne Legal Studies Research Paper No. 246, Available at SSRN: https://ssrn.com/abstract=1012219

Miranda Stewart (Contact Author)

University of Melbourne - Law School ( email )

Melbourne, Victoria 3010
Australia
+61 3 8344 6544 (Phone)

Australian National University (ANU) - Crawford School of Public Policy ( email )

7 Liversidge Street
Lennox Crossing
Canberra, ACT 0200
Australia

HOME PAGE: http://https://crawford.anu.edu.au/people/academic/miranda-stewart

Kristen L. Walker

University of Melbourne - Law School ( email )

University Square
185 Pelham Street, Carlton
Victoria, Victoria 3010
Australia

Here is the Coronavirus
related research on SSRN

Paper statistics

Abstract Views
646
PlumX Metrics