The State of South Australia v The Commonwealth; The State of Victoria v The Commonwealth; The State of Queensland v The Commonwealth; The State of Western Australia v The Commonwealth
Decided
23 July 1942
Citation(s)
[1942] HCA 14, (1942) 65 CLR 373
Court membership
Judge(s) sitting
Latham CJ, Rich, Starke, McTiernan and Williams JJ
Case opinions
(5:0) The Income Tax Act 1942 was valid under the taxation power.
(4:1) The State Grants Act 1942 was valid under the section 96 grants power. (per Latham CJ, Rich, McTiernan & Williams JJ. Starke J dissenting.
(5:0) Section 221 of the Income Tax Assessment Act 1942 was valid.
(3:2) The Income Tax (Wartime Arrangements) Act 1942 was valid under the defence power. Rich, McTiernan & Williams JJ. Latham CJ & Starke J dissenting.
Laws applied
Overruled by
Victoria v Commonwealth (Second Uniform Tax case)
South Australia v Commonwealth ("the First Uniform Tax case")[1] is a decision of the High Court of Australia that established the Commonwealth government's ability to impose a scheme of uniform income tax across the country and displace the State. It was a major contributor to Australia's vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government, and was thus a watershed moment in the development of federalism in Australia.
^South Australia v The Commonwealth [1942] HCA 14, (1942) 65 CLR 373 (23 July 1942), High Court.
and 23 Related for: South Australia v Commonwealth information
SouthAustraliavCommonwealth ("the First Uniform Tax case") is a decision of the High Court of Australia that established the Commonwealth government's...
Love vCommonwealth; Thoms vCommonwealth is a High Court of Australia case that held that Aboriginal Australians could not be classified as aliens under...
Australia, officially the Commonwealth of Australia, is a country comprising the mainland of the Australian continent, the island of Tasmania, and numerous...
The Commonwealth Bank of Australia (CBA), or CommBank, is an Australian multinational bank with businesses across New Zealand, Asia, the United States...
The coat of arms of Australia, officially the Commonwealth Coat of Arms, is a formal symbol of the Commonwealth of Australia. It depicts a shield, containing...
Constitution of Australia (also known as the Commonwealth Constitution) is the fundamental law that governs the political structure of Australia. It is a written...
Commonwealthv Tasmania (popularly known as the Tasmanian Dam Case) was a significant Australian court case, decided in the High Court of Australia on...
Uniform Tax Case (SouthAustraliavCommonwealth) of 1942. The High Court of Australia held that each of the statutes establishing Commonwealth income tax was...
Williams vCommonwealth of Australia (also known as the "School chaplains case") is a landmark judgment of the High Court. The matter related to the power...
SouthAustralia (commonly abbreviated as SA) is a state in the southern central part of Australia. It covers some of the most arid parts of the country...
The Australian Government, also known as the Commonwealth Government or the Federal Government, is the national government of the Commonwealth of Australia...
South Wales vCommonwealth may refer to a number of High Court of Australia cases: New South Wales vCommonwealth (1908) 7 CLR 179 New South Wales v Commonwealth...
Australian Communist Party v The Commonwealth, also known as the Communist Party Case, was a legal case in the High Court of Australia in 1951 in which...
SouthAustraliav Totani is a landmark Australian judgment of the High Court concerning the extent to which the legislative power of an Australian State...
"British Commonwealth", the original and therefore earliest members were Australia, Canada, the Irish Free State, Newfoundland, New Zealand, South Africa...
Several major doctrines of Australian constitutional law have developed. Constitutional law in the Commonwealth of Australia consists mostly of that body...
Austin vCommonwealth, is a High Court of Australia case that deals with issues of intergovernmental immunity and discrimination of states against Commonwealth...
conditions" very broadly. In SouthAustraliavCommonwealth (1942) 65 CLR 373 (the First Uniform Tax case) the scheme for the Commonwealth to take over the income...
New South Wales (commonly abbreviated as NSW) is a state on the east coast of Australia. It borders Queensland to the north, Victoria to the south, and...
leaving the Commonwealth; this left seven independent nations sharing the Crown: the United Kingdom, Canada, Australia, New Zealand, South Africa, Pakistan...
The Parliament of Australia (officially the Parliament of the Commonwealth and also known as Federal Parliament) is the legislative body of the federal...
Bank of New South Wales v The Commonwealth, also known as the Bank Nationalisation Case, is a 1948 decision of the High Court of Australia (upheld on appeal...
Global Information