Discriminatory taxation in light of Fortescue: its implications for the development of Northern Australia

Gray, Anthony (2014) Discriminatory taxation in light of Fortescue: its implications for the development of Northern Australia. Federal Law Review, 42 (1). pp. 67-89. ISSN 0067-205X

Abstract

This article considers the constitutionality of proposals to stimulate the development of Northern Australia by the creation of zones in which concessional taxation rates would apply. It considers different issues that would arise if the zone were confined to the Northern Territory, or Northern Australia more generally, in light of a recent High Court decision.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to published version due to publisher copyright policy.
Faculty / Department / School: Current - Faculty of Business, Education, Law and Arts - School of Law and Justice
Date Deposited: 09 Jul 2014 07:17
Last Modified: 04 Jan 2017 00:22
Uncontrolled Keywords: discrimination, s51(2), uniformity, taxation, Northern Australia
Fields of Research : 18 Law and Legal Studies > 1801 Law > 180108 Constitutional Law
Socio-Economic Objective: C Society > 94 Law, Politics and Community Services > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified
URI: http://eprints.usq.edu.au/id/eprint/25413

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