The constitutionality of the Minerals Resource Rent Tax 2012 (Cth)

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

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.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Citation: (2012) 31 ARELJ 154. Copyright Australian Mining and Petroleum Law Association Ltd. 2012.
Depositing User: Dr Anthony Gray
Faculty / Department / School: Historic - Faculty of Business and Law - School of Law
Date Deposited: 24 Oct 2012 00:23
Last Modified: 18 Aug 2014 06:12
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
Socio-Economic Objective (SEO2008): C Society > 94 Law, Politics and Community Services > 9402 Government and Politics > 940203 Political Systems
URI: http://eprints.usq.edu.au/id/eprint/22175

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