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Pape v Commissioner of Taxation : ウィキペディア英語版 | Pape v Commissioner of Taxation
''Pape v Commissioner of Taxation'' is an Australian court case concerning the constitutional validity of the ''Tax Bonus for Working Australians Act (No 2) 2009'' (Cth) which seeks to give one-off payments of up to $900 to Australian taxpayers. The decision of the High Court of Australia was announced on 3 April 2009, with reasons to follow later. The plaintiff in the case, Bryan Pape, was a law lecturer and barrister who represented himself before the Court. He challenged the legislation on the ground that the payments, said to be a tax bonus, were actually a gift and were not supported by the taxation power in the Constitution. The Commonwealth argued that the legislation was supported by all or any combination of the appropriations "power" under s 81 of the Constitution, the taxation power (s 51(ii)), the external affairs power (s 51(xxix)), the trade or commerce power (s 51(i)) and the implied nationhood power. The Court by a margin of 4-3, Chief Justice French presiding, found that the Act was a valid law of the Commonwealth supported by a head of legislative power under the Constitution. ==Background==
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