H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation

[2005] WASCA 71

Western Australia Court of Appeal

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Interrogate

Catchwords

1. Constitutional Law (Cth)
2. › Legislative power
3. › Taxation
4. › Laws imposing taxation
5. › Distinction between law imposing taxation and law facilitating collection of taxation
6. › Whether provision creating Running Balance Account deficit debt is a law imposing taxation
7. › Whether auxiliary obligation to facilitate collection
8. › Constitution, s 55
9. › Taxation Administration Act 1953 (Cth), s 8AAZH
1. Constitutional Law (Cth)
2. › Acquisition of property on just terms
3. › Whether provision requiring payment of pre-existing tax debts effects acquisition of property
4. › Constitution, s 51(xxxi)
5. › Taxation Administration Act 1953 (Cth), s 8AAZH
1. Corporations
2. › Statutory demand
3. › Application to set aside
4. › Whether underlying debt valid
5. › Whether constitutional invalidity of charging provision established

Quick Take

Section 8AAZH of the Taxation Administration Act 1953 (Cth), which creates liability for RBA deficit debts, is not a law imposing taxation for the purposes of s 55 of the Constitution but is an auxiliary obligation facilitating collection of taxes imposed by other legislation. It does not effect an acquisition of property contrary to s 51(xxxi).