Australians, was a domestic organization. While the party was actively aggressive towards governmental policies, they did not have the capacity to be at war with the Commonwealth. This provision bore no relation to
* Australian residents are liable for tax on their worldwide income. While Non-residents are liable for their income with an Australian source.
Commonwealth Government, Budget Paper No 3: Australia’s Federal Relations, 2009-10, 12 May 2009, p 7.
First, why did the Western Australian government believe it had a done deal with the Commonwealth that the Bell legislation — which would have cost the Australian Tax Office $300 million in lost tax revenue, as the legislation put the ATO down the queue of creditors of the failed Bell Group — would not be challenged by the Commonwealth? “[T]he Commonwealth’s agreement was critical to the passage of the Bell Act,” WA Treasurer Mike Nahan said in WA Parliament in May. “We had a deal with the Commonwealth that it would not oppose the Bell Act. Despite the deal we thought we had, the Australian Taxation Office thought that it had to have its say in the High Court.”
individuals who are not Australian residents and don't have consent to be in the nation) to be
The issue in Samantha case, whether she is an Australian resident for the period of January 2013 until her return in July 2015 required the interpretation of residency definition and any relevant cases that may assist such as Applegate v FCT (1979) and Jenkins v FCT
Before WW2, it was the duty of both federal and state governments to collect income tax. However, in times of struggle, in an attempt to increase the efficiency of the government changes were made to this system of tax collection. The intent of the law was 'to get rid of state income tax and of state income tax departments (chief justice latham). The Uniform tax act was comprised of 4 sections, which aimed to firstly, eliminate the need for state income tax by setting a high overall rate. Although the state was still technically allowed to implement its own seperate income tax, it was not a good idea as it meant very high income tax rates and loss of the grants provided by the federal parliament. Second, it attempted to provide the state with an incentive, in order to not make any changes to the new income tax rate. This was done by giving the states money in the form of grants almost equal to the amount of money which would have been lost otherwise. Thirdly, a law was implemented to ensure that if any states were to refuse the new income tax laws put in place they would be over ruled by the commonwealth. The fourth and final law was put in place to guarantee the governments collection of commonwealth income tax. The attempted implementation of the Uniform Tax Case was contested by four states (WA, VIC, SA and QLD). However, section 51 of the constitution gives federal parliament
As previously mentioned, the contract in which the taxpayers entered into changed in 1985. It should be noted that while the contract with Oz to
• - some other Commonwealth matters, such as those covered by the Customs Act 1901, the Social Security Act 1991 and the Taxation Act 1953
he was paid $60 000 from the employer’s parent company in Papua New Guinea and tax was paid on this salary.
Turnbull v McGregor ****where the homemaker’s contribution to the property in a 32 yr relationship was valued at just 16%. This ineffectiveness was addressed with the Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008 (Cth), through enabling them to resolve their financial and parenting issues in the Family Law Court, using nationally consistent processes *————————>Family Law Amendment ( De Facto Financial Matters & Other Measures) Act 2008 - changes jurisdiction from
In the case of Minister for Immigration and Boarder Protections V Han , the main issue is related to the eligibility to become Australian citizen by conferral. Is it possible for a person, to be eligible for Australian citizenship, who is permanent resident of Australia, married to Australian citizen and lived overseas for majority of period at the time of application was filed for Australian citizenship. This matter was presented to Federal Court in the case of Minister for Immigration and Border Protection v Han FCAFC 79.1
Since its legislative inception in 1999 by the Liberal/National Howard government, the GST has formed a central role in Australia’s taxation regime. In 2014-15, revenue from the GST
Australia, the country on a whole, has been favourable to skilled foreign workers, generating lists of occupations every few years to invite skilled foreign workers into the country. Attractive schemes are employed where the skilled migrant receives ample remuneration. The Skilled Occupation list is released every now and then with modifications and additions to sectors where skilled individuals are required, making sure that conditions are mutually beneficial to both the country and the skilled migrant.
3. Phillips, Janet and Spinks, Harriet. 2012 "Skilled migration: temporary and permanent flows to Australia" Social Policy Section, Parliamentary Library.