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Victoria v Commonwealth (Second Uniform Tax Case) (1957) 99 CLR 575

This case considered the issue of grants power of the Commonwealth under s.96 and was a challenge to the earlier decision of South Australia v Commonwealth (the First Uniform tax case).  The central issues were again whether the tax legislation that imposed the tax was a valid exercise of the taxation power and whether the grants legislation was a valid exercise of the grants power.

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Victoria v Commonwealth (Second Uniform Tax Case) (1957) 99 CLR 575
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