Australia: Federal versus state taxation powers
01 Mar 98 |
ASIA-PACIFIC TAX BULLETIN
Issue: Vol 4 No 3
Pages: pp. 93-96
Limitations imposed by the Commonwealth Constitution on the ability of states to raise revenues have resulted in vertical fiscal imbalance. Against this background, several issues are addressed; these include the federal and state governments' powers to impose taxation, the inability of the Commonwealth and the states to levy taxes on each others' property, the exclusive power of the federal government to levy customs and excise duties, and the practical and political impossibility for states to impose income tax.
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Geoff Mann, CTA, is a Partner in the Tax team at Ashurst. He advises on indirect tax, with particular emphasis on GST, stamp duty, land tax and human resources taxes. Geoff has over 25 years’ experience. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs, as well as due diligence exercises and dispute resolution.
- Current at
16 June 2017