Luton v Lessels | |
---|---|
Court | High Court of Australia |
Full case name | Luton v Lessels & Anor |
Decided | 11 April 2002 |
Citation(s) | (2002) 210 CLR 333 |
Case history | |
Prior action(s) | none |
Subsequent action(s) | none |
Case opinions | |
(6:0) The scheme established by the Child Support (Registration and Collection) Act 1988 and the Child Support (Assessment) Act 1989 (Cth) for the collection and payment of money otherwise payable to or receivable by the recipient is not a tax (per Gleeson CJ, Gaudron, McHugh, Kirby, Hayne and Callinan JJ) Contents(6:0) The Acts do not confer on the Child Support Agency judicial power and are not offensive to the doctrine of separation of powers (per Gleeson CJ, Gaudron, McHugh, Kirby, Hayne and Callinan JJ) | |
Court membership | |
Judge(s) sitting | Gleeson CJ, Gaudron, McHugh, Kirby, Hayne and Callinan JJ |
Luton v Lessels (2002) 165 CLR 462 is a High Court of Australia case that affirms previous High Court definitions of a tax.
The Commonwealth Law Reports (CLR) are the authorised reports of decisions of the High Court of Australia. The Commonwealth Law Reports are published by the Lawbook Company, a division of Thomson Reuters. James Merralls AM QC was the editor of the Reports from 1969 until his death in 2016.
The High Court of Australia is the supreme court in the Australian court hierarchy and the final court of appeal in Australia. It has both original and appellate jurisdiction, the power of judicial review over laws passed by the Parliament of Australia and the parliaments of the states, and the ability to interpret the Constitution of Australia and thereby shape the development of federalism in Australia.
The Commonwealth established a Child Support scheme where a non-custodial parent was required to pay an amount of their income to the custodial parent to assist in the costs of raising their children. This scheme was established by the Child Support (Registration and Collection) Act 1988 and the Child Support (Assessment) Act 1989.
Luton, a non-custodial parent challenged the scheme on the grounds that the payment was a form of tax because it was collected by the government, and section 55 of the constitution mandates that tax legislation must deal with matters of taxation only.
The Constitution of Australia is the supreme law under which the government of the Commonwealth of Australia operates, including its relationship to the States of Australia. It consists of several documents. The most important is the Constitution of the Commonwealth of Australia, which is referred to as the "Constitution" in the remainder of this article. The Constitution was approved in a series of referendums held over 1898–1900 by the people of the Australian colonies, and the approved draft was enacted as a section of the Commonwealth of Australia Constitution Act 1900 (Imp), an Act of the Parliament of the United Kingdom.
Luton also claimed the Child Support Scheme conferred judicial powers on non-judicial officers. Thus, the legislation was contrary to Chapter III of the Constitution because it offended the doctrine of separation of powers.
The High Court unanimously held that the payment of child support was not a tax. Although the government collected the money, it was merely facilitating a necessary transfer of money between private citizens. It provided a mechanism for this exchange of an existing private obligation.
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.
Australian constitutional law is the area of the law of Australia relating to the interpretation and application of the Constitution of Australia. Several major doctrines of Australian constitutional law have developed.
In family law and public policy, child support is an ongoing, periodic payment made by a parent for the financial benefit of a child following the end of a marriage or other relationship. Child maintenance is paid directly or indirectly by an obligor to an obligee for the care and support of children of a relationship that has been terminated, or in some cases never existed. Often the obligor is a non-custodial parent. The obligee is typically a custodial parent, a caregiver, a guardian, or the state.
Deadbeat parent is a pejorative term referring to parents of any gender who do not fulfill their parental responsibilities, especially when they evade court-ordered child support obligations or custody arrangements. The gender-specific deadbeat dad and deadbeat mom are commonly used to refer to men and women who have fathered or mothered a child and intentionally fail to pay child support ordered by a family law court or statutory agency such as the Child Support Agency.
In the Westminster system, a money bill or supply bill is a bill that solely concerns taxation or government spending, as opposed to changes in public law.
The law of Australia comprises many levels of codified and uncodified forms of law. These include the Australian Constitution, legislation enacted by the Federal Parliament and the parliaments of the States and territories of Australia, regulations promulgated by the Executive, and the common law of Australia arising from the decisions of judges.
The Child Support Agency (CSA) was an Australian Government organisation which was established in 1988 to administer the assessment and collection of child support under the Australian Government's Child Support Scheme.
Steward Machine Company v. Davis, 301 U.S. 548 (1937), was a case in which the Supreme Court of the United States upheld the unemployment compensation provisions of the Social Security Act of 1935, which established a federal taxing structure that was designed to induce states to adopt laws for funding and payment of unemployment compensation. The decision signaled the Court's acceptance of a broad interpretation of Congressional power to influence state laws.
Section 51(vi) of the Australian Constitution, commonly called the defence power, is a subsection of Section 51 of the Australian Constitution that gives the Commonwealth Parliament the right to legislate with respect to the defence of Australia and the control of the defence forces. The High Court has adopted a different approach to the interpretation of the defence power, which emphasises the purpose of the legislation, primarily the defence of Australia, rather than the subject matter.
R v Barger is a 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.
Air Caledonie International v Commonwealth, is a High Court of Australia case that provides guidance as to the constitutional definition of a tax.
South Australia v Commonwealth 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.
Victoria v Commonwealth, is a High Court of Australia case that affirmed the Commonwealth government's ability to impose a scheme of uniform income tax, adding to Australia's vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government.
D'Emden v Pedder was a significant Australian court case decided in the High Court of Australia on 26 April 1904. It directly concerned the question of whether salary receipts of federal government employees were subject to state stamp duty, but it touched on the broader issue within Australian constitutional law of the degree to which the two levels of Australian government were subject to each other's laws.
This article includes information about the child support policies of several countries.
The law of Bhutan derives mainly from legislation and treaties. Prior to the enactment of the Constitution, laws were enacted by fiat of the King of Bhutan. The law of Bhutan originates in the semi-theocratic Tsa Yig legal code, and was heavily influenced through the twentieth century by English common law. As Bhutan democratizes, its government has examined many countries' legal systems and modeled its reforms after their laws.
Pape v Commissioner of Taxation is an Australian court case concerning the constitutional validity of the Tax Bonus for Working Australians Act 2009 (Cth) which seeks to give one-off payments of up to $900 to Australian taxpayers. The decision of the High Court of Australia was announced on 3 April 2009, with reasons to follow later.
The fiscal imbalance in Australia is the disparity between the revenue generation ability of the three levels of governments in Australia relative to their spending obligations; but in Australia the term is commonly used to refer more specifically to the vertical fiscal imbalance, the discrepancy between the federal government's extensive capacity to raise revenue and the responsibility of the States to provide most public services, such as physical infrastructure, health care, education etc., despite having only limited capacity to raise their own revenue. In Australia, vertical fiscal imbalance is addressed by the transfer of funds as grants from the federal government to the states and territories.
Taxation in Bhutan is conducted by the national government and by its subsidiary local governments. All taxation is ultimately overseen by the Bhutan Ministry of Finance, Department of Revenue and Customs, which is part of the executive Lhengye Zhungtshog (cabinet). The modern legal basis for taxation in Bhutan derives from legislation. Several acts provide for taxation and enforcement only germane to their subject matter and at various levels of government, while a smaller number provide more comprehensive substantive tax law. As a result, the tax scheme of Bhutan is highly decentralized.
George Graham Winterton was an Australian academic specialising in Australian constitutional law. Winterton taught for 28 years at the University of New South Wales before taking up an appointment of Professor of Constitutional Law at the University of Sydney in 2004.