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State Chamber of Commerce and Industry v Commonwealth (Fringe Benefits Tax Case) (1987) 163 CLR 329

This case considered the taxation power of the Commonwealth under s.55 of the Constitution.  The court was required to decide whether the Fringe Benefits Act dealt with one subject of taxation or a whole range of subjects and thus violated s.55’s requirement to deal with only one subject of taxation only.

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State Chamber of Commerce and Industry v Commonwealth (Fringe Benefits Tax Case) (1987) 163 CLR 329
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