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Are existing foreigner property taxes constitutionally unsafe?
Record ID:
100298
Format:
LIJ Article
Year:
2023
Author:
Teo, Eu-Jin ;
Subject:
Taxation ; Land Tax ; International Tax ; Constitution ; Double Tax Agreements ;
Source:
LIJ (2023) 97 No 11
Date_of_entry:
23/10/2023
Legislation:
Duties Act 2000 (Vic) s28A
Land Tax Act 2005 (Vic)
International Tax Agreements Act 1953 (Cth) s5(1)
Interpretation of Legislation Act 1984 (Vic) s6(1)
Notes:
As no intergovernmental immunity appears to be engaged, recommended amendments to foreigner surcharge taxes may be insufficient to shore up their constitutional validity.
Section:
Feature
Cases:
Addy v Commissioner of Taxation (2021) 273 CLR 613 ; Clubb v Edwards (2019) 267 CLR 171 ;
Month:
November


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