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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Northern Suburbs General Cemetery Reserve Trust v Commonwealth ： ウィキペディア英語版 Northern Suburbs General Cemetery Reserve Trust v Commonwealth ''Northern Suburbs General Cemetery Reserve Trust v Commonwealth'' (1993) 176 CLR 555 is a High Court of Australia case that considered the scope of the taxation power. ==Facts== Two Commonwealth Acts, the ''Training Guarantee Act 1990'' and the ''Training Guarantee (Administration) Act 1990'' mandated a minimum amount an employer had to spend training their workforce. Further, employers had to pay any shortfall in the amount that had to be spent in training and the actual amount to the government. Northern Suburbs General Cemetery Reserve Trust did not spend the minimum amount, and had to pay the difference to the government. They argued the Act was unconstitutional because it was not a valid law with respect to taxation. If the laws achieved their purpose, then no revenue would actually be collected by the Commonwealth. Further, looking at the statements of objectives of the Acts, raising revenue was not an objective. 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「Northern Suburbs General Cemetery Reserve Trust v Commonwealth」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.