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Andrew Fisher was an Australian politician and trade unionist who served as the fifth prime minister of Australia from 1908 to 1909, 1910 to 1913 and 1914 to 1915. He held office as the leader of the Australian Labor Party (ALP), and was particularly notable for leading Labor to its first federal election victory and first majority government.
In many states with political systems derived from the Westminster system, a consolidated fund or consolidated revenue fund is the main bank account of the government. General taxation is taxation paid into the consolidated fund, and general spending is paid out of the consolidated fund.
Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state, and local governments and are not uniform throughout the United States. Certain goods, such as gasoline, diesel fuel, alcohol, and tobacco products, are taxed by multiple governments simultaneously. Some excise taxes are collected from the producer or retailer and not paid directly by the consumer, and as such, often remain "hidden" in the price of a product or service rather than being listed separately.
The Government of South Australia, also referred to as the South Australian Government or the SA Government is the executive branch of the state of South Australia. It is modelled on the Westminster system, meaning that the highest ranking members of the executive are drawn from an elected state parliament. Specifically the party or coalition which holds a majority of the House of Assembly.
The legal system of Australia has multiple forms. It includes a written constitution, unwritten constitutional conventions, statutes, regulations, and the judicially determined common law system. Its legal institutions and traditions are substantially derived from that of the English legal system. Australia is a common-law jurisdiction, its court system having originated in the common law system of English law. The country's common law is the same across the states and territories.
The constitutional basis of taxation in Australia is predominantly found in sections 51(ii), 90, 53, 55, and 96, of the Constitution of Australia. Their interpretation by the High Court of Australia has been integral to the functioning and evolution of federalism in Australia.
The Australian Law Reform Commission is an Australian independent statutory body established to conduct reviews into the law of Australia. The reviews, also called inquiries or references, are referred to the ALRC by the Attorney-General for Australia. Based on its research and consultations throughout an inquiry, the ALRC makes recommendations to government so that government can make informed decisions about law reform.
Ex parte H.V. McKay, commonly referred to as the Harvester case, is a landmark Australian labour law decision of the Commonwealth Court of Conciliation and Arbitration. The case arose under the Excise Tariff Act 1906 which imposed an excise duty on goods manufactured in Australia, £6 in the case of a stripper harvester, however if a manufacturer paid "fair and reasonable" wages to its employees, it was excused from paying the excise duty. The Court therefore had to consider what was a "fair and reasonable" wage for the purpose of the act.
R v Barger is a 1908 High Court of Australia case where the majority held that the taxation power could not be used by the Australian Parliament to indirectly regulate the working conditions of workers. In this case, an excise tariff was imposed on manufacturers, with an exemption being available for those who paid "fair and reasonable" wages to their employees.
Tasmania v Commonwealth, is a landmark decision of the High Court of Australia in 1904. The case concerned a claim by Tasmanian for customs tariffs collected in Victoria during the period between Federation and the commencement of the Commonwealth Customs Tariff. Significantly, the High Court established that the Australian Constitution should interpreted consistently with the ordinary rules of statutory interpretation.
Section 99 of the Constitution of Australia, is one of several important non-discrimination provisions that govern actions of the Commonwealth and the various States.
Chapter IV of the Constitution of Australia pertains to trade, the appropriation of funds for the Commonwealth, state debts, and funds for the states given to them by the Commonwealth. Much of it no longer applies.
References
- 1 2 "Commonwealth of Australia Numbered Acts". www8.austlii.edu.au. Retrieved 22 February 2024.