A Moment on your Constitution:
The question relating to recognition of local government/councils - part 1
The High Court of Australia ruled that “State Governments could not raise ANY TAX” and because of this the ‘State Excise on Fuel, Tobacco & Alcohol’ was removed.
It can be clearly seen that the authors of the Constitution were not allowing for any Parliament other than the Federal Parliament to impose a tax. Therefore, the only land rates/tax that can be imposed within Australia is one imposed by the Federal Parliament through the Commissioner for Taxation.
Unless we receive a “Rates Notice” from the ‘Commissioner for Taxation it is INVALID and UNLAWFUL.
Clearly in sections 51 and 52 of the Constitution and from the Constitutional Commission (1985 – 1988) report that the power of taxation is held exclusively by the Federal Parliament.
Since parliaments of Australia has no powers under the Australian Constitution to impose taxes, which has been, determined where The High Court of Australia ruled, “State Governments could not raise ANY TAX” and therefore, “Land Tax” is unlawful. The state governments will have to lodge an appeal to the High Court of Australia to overturn the previous decision before they can legally impose such tax upon the people or have the federal Government hold a referendum to alter the constitution.
Section 109 of the Australian Constitution states:
“When a law of a State is inconsistent with a law of the Commonwealth, the latter shall prevail and the former shall, to the extent of the inconsistency, be invalid.”