The Commonwealth of Australia Constitution Act (63 & 64 Vic. C. 12) : Together With Introduction, Table of Statutes, Table of Cases, Digest of Cases And Index
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51 (xxxv.). Income tax — ^Taxation of income of Commonwealth officer— Inter- ference with free exercise of Commonwealth power — Implied prohibition in Constitution — ^Weight to be attached to American decisions^ — Question as to limits inter se of constitutional powers of Commonwealth and State — Conflicting decisions of Privy Council and High Court — Powers of Commonwealth Parliament— Judiciary Act 1903 (No. 6 of 1903), s. 38— Ultra vires — ^Appeal to Privy Council — Application for certificat...e — The Constitution (63 and 64 Vict. c. 12), s. 51, sub-s. (xxxix.), ss. 73-77.— In an action in a New South. Wales District Court to recover income tax under the Land and Income Tax Act of that State from a federal officer in respect of his salary as such officer, the defendant claimed to be exempt from liability on the ground that the taxation of his income was an inter- ference with the free exercise of the powers of the Commonwealth with- in the meaning of the rule laid down in D'Emden v.
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