FEDERAL LAND TAX
MELBOURNE, May 23.
The case Osborne v. the Commonwealth, for the purpose of testing the validity of the Land Tax and Land Tax Assessment Act, is regarded as one of the most important affecting the powers of the Commonwealth Parliament that has yet been heard. The right of the Legislature to enact a land tax is challenged on two grounds, the first being a technical one relating to a discrepancy in dates regarding the passing of the Land Tax Act itself and the Land Tax Amendment Act, but the main objection w S ts on a constitutional point. It is contended by the nominal plaintiff that the avowed legislative intention of the Land Act—namely, to burst up large estates —is an invasion of the powers specifically reserved to the States, the Constitution merely empowerinc the Federal Government to pass tax measures for revenue-raising purposes only.
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Bibliographic details
Otago Witness, Issue 2985, 31 May 1911, Page 27
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148FEDERAL LAND TAX Otago Witness, Issue 2985, 31 May 1911, Page 27
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