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South Australia v Commonwealth (First Uniform Tax Case) (1942) 65 CLR 373

This case considered the taxation power of the Commonwealth under s.51(ii) and the defence power under s.51(vi) and whether or not the Commonwealth had the power to assume the total power to impose income taxation during the second world war.  The grants power of the Commonwealth was also examined.

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South Australia v Commonwealth (First Uniform Tax Case) (1942) 65 CLR 373
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