PAYROLL TAX CASE (1971): The Commonwealth's Taxation Powers and the States | AUSSIE LAW

The Payroll Tax Case! Yes! One of those extremely relevant constitutional cases decided by the High Court of Australia. In this video, we will make a summary of the literal interpretation of the constitution, from the Engineers case, to Melbourne Corporation to Cigamatic. And we end up here: 1971, and the possibility of the Commonwealth imposing a pay-roll tax on a State. Is this possible? Can the Commonwealth exercise the taxation powers under section 51 (ii) to tax a State?

0:00 - Intro and Background
1:48 - Facts of the Payroll Tax Case
2:50 - Question before the High Court
3:16 - Decision by the High Court of Australia
4:38 - Opinions of the Justices
6:32 - Summary of the Decision



Do you want to learn more about Australian Constitutional Law? Are you interested in understanding the basic concepts and principles of the Australian legal system, its government and the Constitution? You've come to the right place!
Welcome to AussieLaw, the channel where we explain the facts, concepts, principles, and legal provisions of the Constitution of Australia (and of Australian Law in general). I hope you will enjoy our short videos!


- Australian Constitutional Cases (P. H. Lane)
- Australian Federal Constitutional Law (Colin Howard)
- The Australian Federal System (P. H. Lane)

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- The Commonwealth of Australia Constitution Act :
- Payroll Tax Case (1971) :
- Engineers Case (1920) :
- Melbourne Corporation (1947) :
- Commonwealth v Cigamatic (1962) :


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