The constitutional validity of state royalty schemes and profit-based schemes
Article
Gray, Anthony. 2021. "The constitutional validity of state royalty schemes and profit-based schemes." Australian Tax Forum: a journal of taxation policy, law and reform. 36 (4), pp. 551-572.
Article Title | The constitutional validity of state royalty schemes and profit-based schemes |
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ERA Journal ID | 17018 |
Article Category | Article |
Authors | |
Author | Gray, Anthony |
Journal Title | Australian Tax Forum: a journal of taxation policy, law and reform |
Journal Citation | 36 (4), pp. 551-572 |
Number of Pages | 22 |
Year | 2021 |
Publisher | Taxation Institute of Australia |
Place of Publication | Sydney, Australia |
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. |
Keywords | taxation; excise; royalties; profit-based tax; s90 Constitution |
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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