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11 J. Austl. Tax'n 1 (2008)

handle is hein.journals/jouaustx11 and id is 1 raw text is: THE HIDDEN POWER OF TAXATION: HOW THE HIGH COURT HAS ENABLED PUNITIVE LEGISLATION TO BYPASS THE SENATE By Nina Hyde* ekyThate pfis neainainosh aao htle idna thehertofthHghCortaroach to the~n palaetr poweo taaon. ~ Secto 512)fte Coan stitutonant teCommowealth Pariats the power~~d to~ pass laws~ wthrepc t 'taxa~4~tionw buthas tGiowr, t hcours have d0eve s.t 1oC pnost gCe and ntv critria that heerytation ct mst stisfy. Thvdeexstive crieri rfeqr th Ct be 'a~ compulsorys. eation of mo'tnewby axi auhoijety o publi purpse, denforcebleh by law'.rj1z Thenegtive hiariailoed is eaint of theonsituton, tharesidenhat' Ph here of th nt Cu rt's o appro Iat he rliene ow nes, of taxtiondectio 51 of thAae Consity.n gh antuth e tC onw eth Daraent Kel po to of Laws M i repet o theon; rul nowedg a gui the c t he proideod a the riting of iti ad clegate. riteratths ve ry Mxation ac must (193) The p2, 2thaie Cieia) reue hat a taxhe ' Cousorypxacton ofe primny bywe aoubi critia,. imptoe by1(25 of the Constitution, prescribhe thatowea'a Prposedt lathal oe taken tow appite reene or mtxtoneyuts, or Sotudtof AsrnabtsLwee acqatUiesiy eator would lfSae'niktertotank DrhMargaretKellycoSchoolaof LawlMacquarietUniversitiore onderfulv knedgauiane that shtx e copodrin ex ritin of this b article. * Mtts vf CArLw MaeinuBard Unierity (1938 60ho CLRl 263, 276 (Lthank (2008) 11(1) 1

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