Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Australian & Overseas Telecommunications Corp Ltd v Commissioner for Land Tax (Qld)
Judgment date: 24/02/1993
Court: QCA
Judge: Fitzgerald P, McPherson & Pincus JJA
Citation:
(1993) 114 ALR 262;
(1993) 25 ATR 282;
[1994] 2 Qd R 350;
BC9304022;
Catchwords: Taxation and revenue; Land tax; Exemptions; Restrospective removal of exemption;
Constitutional law; Commonwealth powers; Constitutions, powers and laws of the states; Whether discriminates against Commonwealth or its agencies;
Taxation and revenue; Land tax; Exemptions; Retrospective removal of exemption;