Fairfax v Federal Commissioner of Taxation

(1965) 114 CLR 1
39 ALJR 308

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(Judgment by: Barwick C.J.)

FAIRFAX
v FEDERAL COMMISSIONER OF TAXATION

Court:

Judges:
Barwick C.J.Kitto
Taylor
Menzies
Windeyer JJ.

Judgment date: 2 December 1965

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Judgment by:
Barwick C.J.

I have had the advantage of reading the reasons for judgment to be delivered by my brother Menzies. I agree with him in failing to see any substantial ground upon which it can be said that s. 11 of the Income Tax and Social Services Contribution Assessment Act 1961 is not a law with respect to taxation. It is possible that a law increasing or decreasing the extent of an existing exemption from liability to pay a tax validly imposed may in some circumstances - for my part not readily envisaged - be held not to be a law with respect to taxation. But there is nothing in the terms or in the operation of the law here under attack which, to my mind, would suggest that it is other than a law with respect to taxation having regard to the now settled views of this Court as to the determination of the true character of a law whose validity depends upon its subject matter. In my opinion, the question asked by the stated case should be answered in the affirmative.