Halliday v Commonwealth of Australia [2000] FCA 950

FEDERAL COURT OF AUSTRALIA

Halliday v The Commonwealth of Australia [2000] FCA 950 TAXATION ‑ Goods and Services Tax legislation ‑ Validity ‑ Whether passed by validly elected Senate ‑ Writs for election of Senators issued by State Governors appointed by Queen ‑ Whether Queen empowered to appoint State Governors ‑ Whether withholding provisions impose civil conscription ‑ Whether laws with respect to taxation ‑ Whether obnoxious to s 118 of Constitution ‑ Whether impose differential taxation ‑ Whether interference with free trade and commerce between States ‑ Whether prohibit free exercise of religion ‑ Application to strike out challenge to validity as disclosing no reasonable cause of action. The Constitution ss 12, 51(ii), (xxiiiA), 106, 116, 118 Australia Act 1986 ss 7, 10 A New Tax System (Goods and Services Tax) Act 1999, ss 7‑1, 9‑5, 9‑40 A New Tax System (Pay As You Go) Act 1999, ss 12‑190, 16‑25, 16‑70 British Medical Association v The Commonwealth (1949) 79 CLR 201 cited Alexandra Private Geriatric Hospital Pty Ltd v The Commonwealth (1987) 162 CLR 271 cited Rogers v The Queen (1995) 64 SASR 280; 130 ALR 635 cited Tricontinental Corporation Ltd v Commissioner of Taxation [1988] 1 Qd R 474 … Burton v Honan (1952) 86 CLR 169 cited Commissioner of Taxation v Clyne (1958) 100 CLR 246 cited R v Barger (1908) 6 CLR 41 at 70 applied W R Moran Pty Ltd v Deputy Federal Commissioner of Taxation (NSW) (1940) 63 CLR 338 applied Cole v Whitfield (1988) 165 CLR 360 applied Krygger v Williams (1912) 15 CLR 366 applied Adelaide Company of Jehovah's Witnesses Inc v The Commonwealth (1943) 67 CLR 116 considered Attorney‑General (Vict); Ex rel Black v The Commonwealth (1981) 146 CLR 559 considered Minister for Immigration and Ethnic Affairs v Lebanese Moslem Association (1987) 17 FCR 373 cited United States v Lee 455 US 252 (1982) considered