South Australia v Commonwealth
| South Australia v Commonwealth | |
|---|---|
| Court | High Court of Australia |
| Full case name | The State of South Australia v The Commonwealth; The State of Victoria v The Commonwealth; The State of Queensland v The Commonwealth; The State of Western Australia v The Commonwealth |
| Decided | 23 July 1942 |
| Citations | [1942] HCA 14, (1942) 65 CLR 373 |
| Court membership | |
| Judges sitting | Latham CJ, Rich, Starke, McTiernan and Williams JJ |
| Case opinions | |
| (5:0) The Income Tax Act 1942 was valid under the taxation power.
(4:1) The State Grants Act 1942 was valid under the section 96 grants power. (5:0) Section 221 of the Income Tax Assessment Act 1942 was valid. (3:2) The Income Tax (Wartime Arrangements) Act 1942 was valid under the defence power.Rich, McTiernan & Williams JJ. Latham CJ & Starke J dissenting. | |
| Laws applied | |
Overruled by | |
| Victoria v Commonwealth (Second Uniform Tax case) | |
South Australia v Commonwealth ("the First Uniform Tax case") is a decision of the High Court of Australia that established the Commonwealth government's ability to impose a scheme of uniform income tax across the country and displace the State. It was a major contributor to Australia's vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government, and was thus a watershed moment in the development of federalism in Australia.