The constitutional validity of state royalty schemes and profit-based schemes

Gray, Anthony ORCID: https://orcid.org/0000-0001-9565-475X (2021) The constitutional validity of state royalty schemes and profit-based schemes. Australian Tax Forum, 36 (4). pp. 551-572. ISSN 0812-695X


Abstract

This article considers the constitutional validity of state royalty schemes. The conventional wisdom is that such schemes are consistent with s90 of the Constitution. This article questions that orthodoxy. It also considers the constitutional position if states were to move to profit-based schemes.


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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 in accordance with the copyright policy of the publisher.
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Law and Justice (1 Jul 2013 -)
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Law and Justice (1 Jul 2013 -)
Date Deposited: 07 Jan 2022 05:46
Last Modified: 23 Feb 2022 23:36
Uncontrolled Keywords: taxation; excise; royalties; profit-based tax; s90 Constitution
Fields of Research (2008): 18 Law and Legal Studies > 1801 Law > 180108 Constitutional Law
Fields of Research (2020): 48 LAW AND LEGAL STUDIES > 4807 Public law > 480702 Constitutional law
Socio-Economic Objectives (2008): C Society > 94 Law, Politics and Community Services > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified
Socio-Economic Objectives (2020): 23 LAW, POLITICS AND COMMUNITY SERVICES > 2399 Other law, politics and community services > 239999 Other law, politics and community services not elsewhere classified
URI: http://eprints.usq.edu.au/id/eprint/45364

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