Gray, Anthony (2012) The constitutionality of the Minerals Resource Rent Tax 2012 (Cth). Australian Resources and Energy Law Journal, 31 (2). pp. 154-162. ISSN 1447-9710
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Official URL: http://www.ampla.org/publications/ampla-journal
Abstract
This article considers constitutional arguments regarding the validity of the Minerals Resource Rent Tax. Most argument is likely to concern s114 of the Constitution, prohibiting Commonwealth taxation of State property, or arguments that the law is discriminatory. It concludes that the Act is likely to survive constitutional challenge.
| Item Type: | Article (Commonwealth Reporting Category C) |
|---|---|
| Additional Information: | Citation: (2012) 31 ARELJ 154. Copyright Australian Mining and Petroleum Law Association Ltd. 2012. |
| Uncontrolled Keywords: | s114; Australian constitution; taxation; property; discrimination |
| Fields of Research (FOR2008): | 18 Law and Legal Studies > 1801 Law > 180108 Constitutional Law 16 Studies in Human Society > 1606 Political Science > 160601 Australian Government and Politics 18 Law and Legal Studies > 1801 Law > 180122 Legal Theory, Jurisprudence and Legal Interpretation |
| Subjects: | UNSPECIFIED |
| Socio-Economic Objective (SEO2008): | C Society > 94 Law, Politics and Community Services > 9402 Government and Politics > 940203 Political Systems |
| ID Code: | 22175 |
| Deposited By: | |
| Deposited On: | 24 Oct 2012 10:23 |
| Last Modified: | 09 Apr 2013 13:10 |
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