O'Meara v Commissioner of Taxation [2003] FCA 217

FEDERAL COURT OF AUSTRALIA O'Meara v Commissioner of Taxation [2003] FCA 217 CONSTITUTIONAL LAW – legislative power of Commonwealth taxation – section 55 of the Constitution – whether legislation deals with more than one subject of taxation Constitution s 53, 55 A New Tax System (Goods and Services Tax) Act 1999 (Cth) s 3, 1-2, 9-5, 9-10(1), 9-10(2), 9-40, 9-70, 90-20, 182, 182-1, 195-1 A New Tax System (Goods and Services Tax Imposition – General) Act 1999 (Cth) s 3, 4 A New Tax System (Goods and Services Tax Imposition – Customs) Act 1999 (Cth) s 3 A New Tax System (Goods and Services Tax Imposition – Excise) Act 1999 (Cth) s 3 Value-Added Tax Act 1983 (UK) Value Added Tax Act 1994 (UK) Excise Tax Act, RSC 1985 (Canada) Goods and Services Tax Act 1985 (NZ). Explanatory Memorandum for A New Tax System (Goods and Services Tax) Bill 1998 Air Caledonie International v Commonwealth (1988) 165 CLR 462 referred to Harding v Federal Commissioner of Taxation (1917) 23 CLR 119 applied Re Dymond (1958-1959) 101 CLR 11 followed Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279 applied Cadbury-Fry-Pascall Pty Ltd v Federal Commissioner of Taxation (1944) 70 CLR 362 followed State Chamber of Commerce & Industry v Commonwealth (The Second Fringe Benefits Tax Case) (1987) 163 CLR 329 applied Austin v The Commonwealth of Australia [2003] HCA 3 followed KENNETH IAN O'MEARA v COMMISSIONER OF TAXATION N 1000 OF 2002 HELY J 25 MARCH 2003 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1000 OF 2002

BETWEEN: KENNETH IAN O'MEARA

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: HELY J

DATE OF ORDER: 25 MARCH 2003

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The application is dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.