The constitutionality of the Minerals Resource Rent Tax 2012 (Cth)
Article
Gray, Anthony. 2012. "The constitutionality of the Minerals Resource Rent Tax 2012 (Cth)." Australian Resources and Energy Law Journal. 31 (2), pp. 154-162.
Article Title | The constitutionality of the Minerals Resource Rent Tax 2012 (Cth) |
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ERA Journal ID | 35422 |
Article Category | Article |
Authors | |
Author | Gray, Anthony |
Journal Title | Australian Resources and Energy Law Journal |
Journal Citation | 31 (2), pp. 154-162 |
Number of Pages | 9 |
Year | 2012 |
Place of Publication | Melbourne, Australia |
ISSN | 1328-6803 |
1447-9710 | |
Web Address (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. |
Keywords | s114; Australian constitution; taxation; property; discrimination |
ANZSRC Field of Research 2020 | 480702. Constitutional law |
440801. Australian government and politics | |
480410. Legal theory, jurisprudence and legal interpretation | |
Public Notes | Citation: (2012) 31 ARELJ 154. Copyright Australian Mining and Petroleum Law Association Ltd. 2012. |
Byline Affiliations | School of Law |
Institution of Origin | University of Southern Queensland |
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