Restricting the Legislative Power to Tax: Australia - National Report
Posted: 11 Sep 2007
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: Suggested Citation