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Jurisdictional boundaries – come and get me
Published on 01 Apr 23 by "THE TAX SPECIALIST" JOURNAL ARTICLE
To think about a state tax, you must inevitably ask where that state is. If a property transaction is not about property in the state, there must be some other “hook” for the tax to be effective. But we start with the state, itself. Likewise, if employment is taxed, an obvious basis for tax is employment in the state. But where is a state? This article points to the importance of studying colonial papers for land boundaries. Maritime boundaries are also complex, but this is due to how the Commonwealth and the states have settled their differences, in light of a treaty about law of the sea. Control skyward is also regulated by treaties, which will become important given the increase in the number and capability of satellites.
Author profile
David Marks KC CTA
David Marks KC, CTA is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013, and is on TTI’s Editorial Board. David also serves on the disciplinary panel of an international practitioner association. - Current at 10 July 2023
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