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- Q5261029 subject Q6994766.
- Q5261029 subject Q6994790.
- Q5261029 subject Q8138449.
- Q5261029 subject Q8276803.
- Q5261029 abstract "Template:Infobox court caseDeputy Federal Commissioner of Taxation (NSW) v W R Moran Pty Ltd (1939) 61 CLR 735 is a High Court of Australia case that deals with whether section 96 is limited by section 99, which prevents Commonwealth laws discriminating between States.In this case, the Commonwealth imposed a tax on flour millers, but reimbursed the States based on their production of wheat in order to reimburse the flour millers by 90% of their taxes. The problem is that Tasmania, while milling flour, does not produce wheat. The majority held that the taxation was valid since the tax applied equally to all States, and there was no constitutional impediment to granting money discriminately. Per Latham CJ, section 96 is a means by which the Commonwealth, "when it thinks proper", can adjust inequalities between States. Thus, because there was no discrimination in taxation, yet grants are not subject to prohibitions based on discrimination, the majority held the laws to be valid.Evatt J, conversely, examined the scheme as a whole, and ruled it invalid.".
- Q5261029 thumbnail Coat_of_Arms_of_Australia.svg?width=300.
- Q5261029 wikiPageExternalLink 27.html.
- Q5261029 wikiPageWikiLink Q1358798.
- Q5261029 wikiPageWikiLink Q1388459.
- Q5261029 wikiPageWikiLink Q34366.
- Q5261029 wikiPageWikiLink Q364253.
- Q5261029 wikiPageWikiLink Q4824869.
- Q5261029 wikiPageWikiLink Q5153807.
- Q5261029 wikiPageWikiLink Q5344419.
- Q5261029 wikiPageWikiLink Q5543840.
- Q5261029 wikiPageWikiLink Q5546455.
- Q5261029 wikiPageWikiLink Q5686389.
- Q5261029 wikiPageWikiLink Q6994766.
- Q5261029 wikiPageWikiLink Q6994790.
- Q5261029 wikiPageWikiLink Q7444661.
- Q5261029 wikiPageWikiLink Q8138449.
- Q5261029 wikiPageWikiLink Q8276803.
- Q5261029 comment "Template:Infobox court caseDeputy Federal Commissioner of Taxation (NSW) v W R Moran Pty Ltd (1939) 61 CLR 735 is a High Court of Australia case that deals with whether section 96 is limited by section 99, which prevents Commonwealth laws discriminating between States.In this case, the Commonwealth imposed a tax on flour millers, but reimbursed the States based on their production of wheat in order to reimburse the flour millers by 90% of their taxes.".
- Q5261029 label "Deputy Federal Commissioner of Taxation (NSW) v W R Moran Pty Ltd".
- Q5261029 depiction Coat_of_Arms_of_Australia.svg.