Discriminatory taxation in light of Fortescue: its implications for the development of Northern Australia
Article
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.
Article Title | Discriminatory taxation in light of Fortescue: its implications for the development of Northern Australia |
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ERA Journal ID | 33318 |
Article Category | Article |
Authors | |
Author | Gray, Anthony |
Journal Title | Federal Law Review |
Journal Citation | 42 (1), pp. 67-89 |
Number of Pages | 23 |
Year | 2014 |
Place of Publication | Canberra, Australia |
ISSN | 0067-205X |
1444-6928 | |
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. |
Keywords | discrimination, s51(2), uniformity, taxation, Northern Australia |
ANZSRC Field of Research 2020 | 480702. Constitutional law |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | School of Law and Justice |
Institution of Origin | University of Southern Queensland |
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https://research.usq.edu.au/item/q2741/discriminatory-taxation-in-light-of-fortescue-its-implications-for-the-development-of-northern-australia
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