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Fairfax v FCT (1965) 114 CLR 1

This case considered the taxation power of the Commonwealth under s.51(ii) and whether or not the amendment to the Income Tax and Social Services Act 1936 (Cth) imposing a tax on superfunds in certain circumstances was a valid exercise of that power.

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Fairfax v FCT (1965) 114 CLR 1
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