Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 26

In Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 26 the applicant resisted a statutory demand by the Deputy Commissioner of Taxation for unpaid taxes. The contention was that the Income Tax Assessment Act 1936 (Cth) was enacted under the Constitution, which is the legislation of a foreign power according to Sue v Hill (1999) HCA 30, and that ‘an independent sovereign State cannot be controlled by foreign legislation’. It was also submitted that ‘a sovereign independent … Continue reading Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 26
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