Search results
Results from the WOW.Com Content Network
Section 90 of the Constitution of Australia prohibits the States from imposing customs duties and excise duties. The section bars the States from imposing any tax that would be considered to be of a customs or excise nature. While customs duties are easy to determine, the status of excise, as summarised in Ha v New South Wales, is that it ...
Furthermore, laws imposing taxation (except customs duties or excise) shall deal with 'one subject of taxation only', while laws imposing customs shall deal only with customs, and laws of excise only excise. If a law containing a tax provision is found to include any non-tax provisions, the court will render the non-tax provisions inoperative.
e. Stamp duty is a tax that is levied on single property purchases or documents (including, historically, the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions). A physical revenue stamp had to be attached to or impressed upon the document to show that stamp duty had been paid ...
1928 postal stationery registered envelope uprated with stamp to pay the rate to Berlin. This is an overview of the postage stamps and postal history of Australia, encompassing some history of the Australian colonies and the main stamp issues that followed their federation in 1901, as well as later issues, and also a precis of the stamps of the external territories.
D'Emden v Pedder [1] was a significant Australian court case decided in the High Court of Australia on 26 April 1904. It directly concerned the question of whether salary receipts of federal government employees were subject to state stamp duty, but it touched on the broader issue within Australian constitutional law of the degree to which the two levels of Australian government were subject ...
The tax is self-assessed in that the employer calculates the liability and then pays the appropriate amount to the Office of State Revenue, by way of a monthly, quarterly or annual return. From 1 July 2014: [ 32 ] The rate of payroll tax is 5.5%. The annual threshold is $800,000. The monthly threshold is $66,667.
History. South Australia was the first Australian state to introduce a land tax, based on the unimproved capital value of land, in 1884. In 1910, George Allen (first secretary to the Treasury) founded the Land Tax Office to service land taxes at the federal level as a form of wealth tax and as a means to break up large tracts of underutilised land.
The second issue was in 1881, and stamps in similar designs for use on kegs or bottles were issued until 1906. In 1918, they were replaced by Australian Commonwealth beer duty issues. Cattle (1927-c.2000) All swine duty stamps were stamp duty revenues overprinted. Overprints exist on both numeral formats, and on both decimal stamps.