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Fairfax v Commissioner of Taxation : ウィキペディア英語版 | Fairfax v Commissioner of Taxation
''Fairfax v Commissioner of Taxation'' (1965) 114 CLR 1 is a High Court of Australia case that considered the scope of the taxation power. ==Facts== The ''Income Tax and Social Services Contribution Assessment Act 1964'' dealt with income tax and social services. Section 11 of the Act exempted certain superannuation funds from income tax if they invested in government securities. Fairfax was subject to the tax but challenged it by arguing it was a law with respect to superannuation funds, not an exercise of the taxation power.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Fairfax v Commissioner of Taxation」の詳細全文を読む
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