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The states’ liability – A constitutional perspective paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 08 Sep 11 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the basic legislative provisions
  • Section 114 of the constitution
  • the inter-governmental agreements
  • a state’s liability to GST on real property sales
  • penalties and interest charges
  • disputes about the amount of GST-equivalent payments.

Author profile

Peter Hanks QC
Peter is a Melbourne Barrister who specialises in constitutional law, administrative law and taxation law. He appears regularly for the Australian Taxation Office and the State Revenue Office, as well as other Commonwealth and state agencies; and, from time to time, against those agencies. He is the author of several texts on constitutional law. - Current at 15 June 2011

 

This was presented at 2011 National GST Intensive .

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A states' liability - A constitutional perspective

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