SGH Ltd v Commissioner of Taxation

[2002] HCA 18
Judgment date
Case number
B19/2001
Before
Gleeson CJ, Gaudron, McHugh, Gummow, Kirby, Hayne, Callinan JJ
Catchwords

Constitutional law (Cth) – Relationship between Commonwealth and State - Imposing any tax on State property - Building society controlled by State instrumentality - Whether building society is the State for the purposes of s 114 of the Constitution.

Associations and Clubs – Building Societies - The nature and structure of building societies.

Words and phrases – "property of any kind belonging to a State".

Constitution – s 114.

Files
18.rtf (96.55 KB)
18.pdf (204.39 KB)