Northern Suburbs General Cemetery Reserve Trust v Commonwealth

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Northern Suburbs General Cemetery Reserve Trust v Commonwealth
Coat of Arms of Australia.svg
Court High Court of Australia
Full case nameNorthern Suburbs General Cemetery Reserve Trust v The Commonwealth of Australia
Decided 11 March 1993
Citation(s) [1993] HCA 12, (1993) 176  CLR  555
Case opinions
(7:0) The Training Guarantee Act 1990 and the Training Guarantee (Administration) Act 1990 are valid under the taxation power
Court membership
Judge(s) sitting Mason CJ, Brennan, Deane, Dawson, Toohey, Gaudron and McHugh JJ

Northern Suburbs General Cemetery Reserve Trust v Commonwealth, [1] is a High Court of Australia case that considered the scope of the taxation power.

High Court of Australia supreme court

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.

Contents

Facts

Two Commonwealth Acts, the Training Guarantee Act 1990 and the Training Guarantee (Administration) Act 1990 mandated a minimum amount an employer had to spend training their workforce. Further, employers had to pay any shortfall in the amount that had to be spent in training and the actual amount to the government. Northern Suburbs General Cemetery Reserve Trust did not spend the minimum amount, and had to pay the difference to the government. They argued the Act was unconstitutional because it was not a valid law with respect to taxation. If the laws achieved their purpose, then no revenue would actually be collected by the Commonwealth. Further, looking at the statements of objectives of the Acts, raising revenue was not an objective.

Professional development is learning to earn or maintain professional credentials such as academic degrees to formal coursework, attending conferences, and informal learning opportunities situated in practice. It has been described as intensive and collaborative, ideally incorporating an evaluative stage. There are a variety of approaches to professional development, including consultation, coaching, communities of practice, lesson study, mentoring, reflective supervision and technical assistance.

Decision

Per Mason CJ, Deane, Toohey and Gaudron JJ:

The laws were made pursuant to the taxation power. Although revenue raising was not a stated objective, it intrinsically was an objective of the Acts. More importantly, if a law on its face is one with respect to taxation, the law does not cease to have that character simply because parliament seeks to achieve a purpose not within Commonwealth power.

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See also

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

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.

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Government of Australia federal democratic administrative authority of Australia

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References

  1. ↑ Northern Suburbs General Cemetery Reserve Trust v Commonwealth [1993] HCA 12 , (1993) 176 CLR 555(11 March 1993), High Court

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