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The First Paragraph of Section 55

Published online by Cambridge University Press:  24 January 2025

P G Sharp
P G Sharp*
Affiliation:
Associate to Justice I D F Callinan, High Court of Australia
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Abstract

Laws imposing taxation shall deal only with the imposition of taxation, and any provision therein dealing with any other matter shall be of no effect.

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Type
Research Article
Information
Federal Law Review , Volume 33 , Issue 3 , September 2005, pp. 569 - 585
Copyright
Copyright © 2005 The Australian National University

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Footnotes

The views expressed in this paper and any errors contained therein are entirely my own. I wish to thank the anonymous referee who provided helpful comments on an earlier draft of this paper.

References

1 The first paragraph of s 55 of the Constitution.

2 Luton v Lessels (2002) 210 CLR 333, 365 [96] (Kirby J).

3 (2004) 79 ALJR 146 (‘Permanent Trustee’).

4 SirWilliam, Anson, Law and Custom of the Constitution (4th ed, 1909) 28-9Google Scholar.

5 Ibid 269; Henry, Hallam, The Constitutional History of England (1846) vol 2, 192Google Scholar.

6 Anson, above n 4, 269; SirThomas, Erskine May, A Treatise on the Law, Privileges, Proceedings and Usage of Parliament (10th ed, 1893) 554Google Scholar.

7 ‘Money Bills’ is a collective reference to Bills that impose taxation or appropriate revenue.

8 Hallam, above n 5, 194.

9 May, above n 6, 541.

10 Ibid 542.

11 Ibid.

12 Ibid 551.

13 Maurice, Gwyer (ed), Anson’s Law and Custom of the Constitution (5th ed, 1922) vol 1, 283Google Scholar.

14 SirWilliam, McKay et al (eds), Erskine May’s Treatise on the Law, Privileges, Proceedings and Usage of Parliament (23rd ed, 2004) 928Google Scholar.

15 W G, McMinn, A Constitutional History of Australia (1979) 65Google Scholar; A C V, Melbourne, Early Constitutional Development in Australia (2nd ed, 1963) 466Google Scholar.

16 Melbourne, above n 15, 466.

17 Constitution Act 1867 (Qld) s 1.

18 McMinn, above n 15, 77.

19 Melbourne, above n 15, 469; Official Report of the National Australasian Convention Debates, Sydney, 16 March 1891, 377 (Sir Samuel Griffith).

20 See McMinn, above n 15, 77; Melbourne, above n 15, 468–9.

21 Melbourne, above n 15, 469.

22 See McMinn, above n 15, 77; Melbourne, above n 15, 471.

23 Official Report of the National Australasian Convention Debates, Sydney, 16 March 1891, 377 (Sir Samuel Griffith); see also Baxter v Commissioners of Taxation (NSW) (1907) 4 CLR 1087, 1107 (Griffith CJ, Barton and O’Connor JJ).

24 See Melbourne, above n 15, 473.

25 See Edward, Jenks, The Government of Victoria (Australia) (1897) 256–8Google Scholar; Arthur, Keith, Responsible Government in the Dominions (2nd ed, 1928) vol 1, 474–83Google Scholar; McMinn, above n 15, 65–72.

26 Constitution Act 1855 (Vic) s 56.

27 Jenks, above n 25, 257; McMinn, above n 15, 70.

28 Jenks, above n 25, 257.

29 See Edwin, Gordon Blackmore, Manual of the Practice, Procedure and Usage of the Legislative Council of the Province of South Australia (1889) 164–87Google Scholar; Boyle, Travers Finniss, The Constitutional History of South Australia (1886) 493–555Google Scholar; McMinn, above n 15, 72–3.

30 Constitution Act 1855-56 (No 2) (SA) s 1.

31 William, Harrison Moore, The Constitution of the Commonwealth of Australia (2nd ed, 1910) 141Google Scholar.

32 Official Report of the National Australasian Convention Debates, Sydney, 4 March 1891, 26 (Sir Henry Parkes); 16 March 1891, 378 (Sir Samuel Griffith); Moore, above n 31, 140–1.

33 Official Report of the National Australasian Convention Debates, Sydney, 3 April 1891, 726–7 (Thynne); 733 (Forrest); 748–9 (Sir John Downer).

34 Official Report of the National Australasian Convention Debates, Sydney, 4 March 1891, 39–40.

35 For example, Playford (SA), did not support a veto in detail whereas Barton (NSW) did; see Official Report of the National Australasian Convention Debates, Sydney, 5 March 1891, 57–9; 6 March 1891, 92–3.

36 Ibid 48 (Munro); 17 March 1891, 421 (Wrixon).

37 Official Report of the National Australasian Convention Debates, Sydney, 17 March 1891, 463.

38 Official Report of the National Australasian Convention Debates, Sydney, 31 March 1891, 526.

39 See also John, Quick and Robert, Garran, The Annotated Constitution of the Australian Commonwealth (1901) 667, 671Google Scholar.

40 Official Report of the National Australasian Convention Debates, Sydney, 31 March 1891, 526.

41 Brian, Galligan and James, Warden, ‘The Design of the Senate’ in Gregory, Craven (ed), The Convention Debates 1891–1898: Commentaries, Indices and Guide (1986) 89Google Scholar, 92, 102–4.

42 P H, Lane, The Australian Political System (2nd ed, 1979) 31Google Scholar.

43 Official Report of the National Australasian Convention Debates, Sydney, 6 April 1891, 755.

44 Official Report of the National Australasian Convention Debates, Sydney, 3 April 1891, 710.

45 Western Australia v Commonwealth (Second Native Title Act Case) (1995) 183 CLR 373, 482.

46 Osborne v Commonwealth (1911) 12 CLR 321, 336.

47 Official Report of the National Australasian Convention Debates, Sydney, 31 March 1891, 526 (Sir Samuel Griffith); Permanent Trustee (2004) 79 ALJR 146, 157–8 [60], 158 [63] (Gleeson CJ, Gummow, Hayne, Callinan and Heydon JJ).

48 Official Report of the National Australasian Convention Debates, Adelaide, 14 April 1897, 576–7.

49 Official Record of the Debates of the Australasian Federal Convention, Melbourne, 8 March 1898, 2002.

50 Ibid 1999, 2056 (emphasis added).

51 Ibid 2060.

52 Ibid 2058, 2062.

53 Ibid 2070.

54 (2004) 79 ALJR 146, 158 [64] (Gleeson CJ, Gummow, Hayne, Callinan and Heydon JJ).

55 Official Record of the Debates of the Australasian Federal Convention, Melbourne, 8 March 1898, 2063.

56 Re Dymond (1959) 101 CLR 11, 18 (Fullagar J); see also Harry, Evans (ed), Odgers’ Australian Senate Practice (10th ed, 2001) 299Google Scholar; Anne, Twomey, The Constitution of New South Wales (2004) 554Google Scholar; Dennis Rose, Opinion on the Taxation (Deficit Reduction) Bill 1993, tabled in the Senate on 31 August 1993.

57 A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999 (Cth); A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999 (Cth); A New Tax System (Goods and Services Tax Imposition — General) Act 1999 (Cth).

58 For example, the Income Tax Act 1986 (Cth) imposes income tax, the Income Tax Rates Act 1986 (Cth) sets the rates of income tax, and the Income Tax Assessment Act 1936 (Cth) contains the necessary machinery provisions for collection of income tax. See also the Sales Tax (Exemptions and Classifications) Act 1992 (Cth), which sets out the rates of sales tax. The tax itself is imposed by the Sales Tax Imposition (Customs) Act 1992 (Cth), the Sales Tax Imposition (Excise) Act 1992 (Cth) and the Sales Tax Imposition (General) Act 1992 (Cth).

59 Australian Government, Office of Parliamentary Counsel, Form of Taxing Legislation, Drafting Direction No 9 (1994) [7]-[9].

60 Ibid [15]-[16].

61 See, eg, Osborne v Commonwealth (1911) 12 CLR 321; Federal Commissioner of Taxation v Munro (1926) 38 CLR 153 (‘Munro’); Resch v Federal Commissioner of Taxation (1942) 66 CLR 198; Cadbury-Fry-Pascall Pty Ltd v Federal Commissioner of Taxation (1944) 70 CLR 362; Moore v Commonwealth (1951) 82 CLR 547.

62 (1959) 101 CLR 11.

63 Ibid 20-1.

64 Ibid 21.

65 (1959) 101 CLR 11, 27-8.

66 (1987) 163 CLR 329, 341 (Mason CJ, Wilson, Dawson, Toohey and Gaudron JJ).

67 (1996) 186 CLR 630.

68 Gleeson CJ, Gummow, Hayne, Callinan and Heydon JJ. McHugh J and Kirby J decided the case on different grounds.

69 (2004) 79 ALJR 146, 158 [63].

70 Ibid 159 [69].

71 Ibid 159 [68]–[69].

72 Ibid 159 [69].

73 Ibid 155 [51].

74 Munro (1926) 38 CLR 153, 209, 215–16 (Higgins J); Osborne v Commonwealth (1911) 12 CLR 321, 336 (Griffith CJ), 373 (Higgins J); Resch v Federal Commissioner of Taxation (1942) 66 CLR 198, 213 (Starke J); Moore v Commonwealth (1951) 82 CLR 547, 563 (Latham CJ), 573 (McTiernan J); Re Dymond (1959) 101 CLR 11, 17 (McTiernan J), 24-5 (Taylor J), 27 (Menzies J); Mutual Pools & Staff Pty Ltd v Federal Commissioner of Taxation (Swimming Pools Sales Tax Case) (1992) 173 CLR 450, 457 (Deane J).

75 (2004) 79 ALJR 146, 159 [70].

76 Official Record of the Debates of the Australasian Federal Convention, Adelaide, 14 April 1897, 576–7; see above n 48.

77 (2004) 79 ALJR 146, 157-8 [60].

78 Western Australia v Commonwealth (Second Native Title Act Case) (1995) 183 CLR 373, 482 (Mason CJ, Brennan, Deane, Toohey, Gaudron and McHugh JJ); Permanent Trustee (2004) 79 ALJR 146, 153–4 [41] (Gleeson CJ, Gummow, Hayne, Callinan and Heydon JJ).

79 (1926) 38 CLR 153, 190.

80 Ibid.

81 Ibid.

82 Galligan and Warden, above n 41, 89, 104.

83 Cf Official Record of the Debates of the Australasian Federal Convention, Melbourne, 8 March 1898, 2058 (Kingston).

84 Munro (1926) 38 CLR 153, 189, 194 (Isaacs J); Moore v Commonwealth (1951) 82 CLR 547, 564 (Latham CJ); Re Dymond (1959) 101 CLR 11, 19 (Fullagar J), 25 (Taylor J).

85 (1951) 82 CLR 547, 569.

86 Official Report of the National Australasian Convention Debates, Adelaide, 14 April 1897, 576.

87 Re Dymond (1959) 101 CLR 11, 19 (Fullagar J).

88 Cf House of Representatives Standing Committee on Legal and Constitutional Affairs, Parliament of Australia, The Third Paragraph of Section 53 of the Constitution (1995) 107Google Scholar.

89 Evans, above n 56, 292; Galligan and Warden, above n 41, 89, 104; Dennis, Pearce, ‘Legislative Power of the Senate’ in Leslie, Zines (ed), Commentaries on the Australian Constitution: A Tribute to Geoffrey Sawyer (1977) 119Google Scholar, 125–6.

90 Ibid 119, 126.

91 Evans, above n 56, 292.

92 Ibid 327.

93 Ibid 273–4; I C, Harris et al (eds), House of Representatives Practice (4th ed, 2001) 424Google Scholar.

94 Quick and Garran, above n 39, 671; Standing Committee on Legal and Constitutional Affairs, above n 88, xi; Official Report of the National Australasian Convention Debates, Adelaide, 14 April 1897, 557 (Barton).

95 Evans, above n 56, 321; I C, Harris et al (eds), House of Representatives Practice (4th ed, 2001) 427Google Scholar.

96 Galligan and Warden, above n 41, 89, 104.

97 See Evans, above n 56, 300–1; I C Harris et al (eds), above n 95, 418.

98 Senate Standing Committee on Legal and Constitutional Affairs, Parliament of Australia, Constitutional Aspects of the Taxation (Deficit Reduction) Bill 1993, September 1993, 1.

99 Taxation (Deficit Reduction) Bill (No 1) 1993 (Cth), Taxation (Deficit Reduction) Bill (No 2) 1993 (Cth).

100 Senate Standing Committee on Legal and Constitutional Affairs, Parliament of Australia, Taxation (Deficit Reduction) Bill (No 1) 1993; Taxation (Deficit Reduction) Bill (No 2) 1993 (1993) 4.