Sharp , P G --- "The First Paragraph of Section 55" [2005] FedLawRw 19; (2005) 33(3) Federal Law Review 569
[*] BA, LLB (Hons) (QUT); Associate to Justice I D F Callinan, High Court of Australia. The views expressed in this paper and any errors contained therein are entirely my own. I wish to thank the anonymous referee who provided helpful comments on an earlier draft of this paper.
[1] The first paragraph of s 55 of the Constitution.
[2] Luton v Lessels [2002] HCA 13; (2002) 210 CLR 333, 365 [96] (Kirby J).
[3] (2004) 79 ALJR 146 ('Permanent Trustee').
[4] Sir William Anson, Law and Custom of the Constitution (4th ed, 1909) 28-9.
[5] Ibid 269; Henry Hallam, The Constitutional History of England (1846) vol 2, 192.
[6] Anson, above n 4, 269; Sir Thomas Erskine May, A Treatise on the Law, Privileges, Proceedings and Usage of Parliament (10th ed, 1893) 554.
[7] 'Money Bills' is a collective reference to Bills that impose taxation or appropriate revenue.
[8] Hallam, above n 5, 194.
[9] May, above n 6, 541.
[10] Ibid 542.
[11] Ibid.
[12] Ibid 551.
[13] Maurice Gwyer (ed), Anson's Law and Custom of the Constitution (5th ed, 1922) vol 1, 283.
[14] Sir William McKay et al (eds), Erskine May's Treatise on the Law, Privileges, Proceedings and Usage of Parliament (23rd ed, 2004) 928.
[15] W G McMinn, A Constitutional History of Australia (1979) 65; A C V Melbourne, Early Constitutional Development in Australia (2nd ed, 1963) 466.
[16] Melbourne, above n 15, 466.
[17] Constitution Act 1867 (Qld) s 1.
[18] McMinn, above n 15, 77.
[19] Melbourne, above n 15, 469; Official Report of the National Australasian Convention Debates, Sydney, 16 March 1891, 377 (Sir Samuel Griffith).
[20] See McMinn, above n 15, 77; Melbourne, above n 15, 468–9.
[21] Melbourne, above n 15, 469.
[22] See McMinn, above n 15, 77; Melbourne, above n 15, 471.
[23] Official Report of the National Australasian Convention Debates, Sydney, 16 March 1891, 377 (Sir Samuel Griffith); see also Baxter v Commissioners of Taxation (NSW) [1907] HCA 76; (1907) 4 CLR 1087, 1107 (Griffith CJ, Barton and O'Connor JJ).
[24] See Melbourne, above n 15, 473.
[25] See Edward Jenks, The Government of Victoria (Australia) (1897) 256–8; Arthur Keith, Responsible Government in the Dominions (2nd ed, 1928) vol 1, 474–83; McMinn, above n 15, 65–72.
[26] Constitution Act 1855 (Vic) s 56.
[27] Jenks, above n 25, 257; McMinn, above n 15, 70.
[28] Jenks, above n 25, 257.
[29] See Edwin Gordon Blackmore, Manual of the Practice, Procedure and Usage of the Legislative Council of the Province of South Australia (1889) 164–87; Boyle Travers Finniss, The Constitutional History of South Australia (1886) 493–555; McMinn, above n 15, 72–3.
[30] Constitution Act 1855-56 (No 2) (SA) s 1.
[31] William Harrison Moore, The Constitution of the Commonwealth of Australia (2nd ed, 1910) 141.
[32] Official Report of the National Australasian Convention Debates, Sydney, 4 March 1891, 26 (Sir Henry Parkes); 16 March 1891, 378 (Sir Samuel Griffith); Moore, above n 31, 140–1.
[33] Official Report of the National Australasian Convention Debates, Sydney, 3 April 1891, 726–7 (Thynne); 733 (Forrest); 748–9 (Sir John Downer).
[34] Official Report of the National Australasian Convention Debates, Sydney, 4 March 1891, 39–40.
[35] For example, Playford (SA), did not support a veto in detail whereas Barton (NSW) did; see Official Report of the National Australasian Convention Debates, Sydney, 5 March 1891, 57–9; 6 March 1891, 92–3.
[36] Ibid 48 (Munro); 17 March 1891, 421 (Wrixon).
[37] Official Report of the National Australasian Convention Debates, Sydney, 17 March 1891, 463.
[38] Official Report of the National Australasian Convention Debates, Sydney, 31 March 1891, 526.
[39] See also John Quick and Robert Garran, The Annotated Constitution of the Australian Commonwealth (1901) 667, 671.
[40] Official Report of the National Australasian Convention Debates, Sydney, 31 March 1891, 526.
[41] Brian Galligan and James Warden, 'The Design of the Senate' in Gregory Craven (ed), The Convention Debates 1891–1898: Commentaries, Indices and Guide (1986) 89, 92, 102–4.
[42] P H Lane, The Australian Political System (2nd ed, 1979) 31.
[43] Official Report of the National Australasian Convention Debates, Sydney, 6 April 1891, 755.
[44] Official Report of the National Australasian Convention Debates, Sydney, 3 April 1891, 710.
[45] Western Australia v Commonwealth (Second Native Title Act Case) [1995] HCA 47; (1995) 183 CLR 373, 482.
[46] Osborne v Commonwealth [1911] HCA 19; (1911) 12 CLR 321, 336.
[47] Official Report of the National Australasian Convention Debates, Sydney, 31 March 1891, 526 (Sir Samuel Griffith); Permanent Trustee (2004) 79 ALJR 146, 157–8 [60], 158 [63] (Gleeson CJ, Gummow, Hayne, Callinan and Heydon JJ).
[48] Official Report of the National Australasian Convention Debates, Adelaide, 14 April 1897, 576–7.
[49] Official Record of the Debates of the Australasian Federal Convention, Melbourne, 8 March 1898, 2002.
[50] Ibid 1999, 2056 (emphasis added).
[51] Ibid 2060.
[52] Ibid 2058, 2062.
[53] Ibid 2070.
[54] (2004) 79 ALJR 146, 158 [64] (Gleeson CJ, Gummow, Hayne, Callinan and Heydon JJ).
[55] Official Record of the Debates of the Australasian Federal Convention, Melbourne, 8 March 1898, 2063.
[56] Re Dymond [1959] HCA 22; (1959) 101 CLR 11, 18 (Fullagar J); see also Harry Evans (ed), Odgers' Australian Senate Practice (10th ed, 2001) 299; Anne Twomey, The Constitution of New South Wales (2004) 554; Dennis Rose, Opinion on the Taxation (Deficit Reduction) Bill 1993, tabled in the Senate on 31 August 1993.
[57] A New Tax System (Goods and Services Tax Imposition — Customs) Act 1999 (Cth); A New Tax System (Goods and Services Tax Imposition — Excise) Act 1999 (Cth); A New Tax System (Goods and Services Tax Imposition — General) Act 1999 (Cth).
[58] For example, the Income Tax Act 1986 (Cth) imposes income tax, the Income Tax Rates Act 1986 (Cth) sets the rates of income tax, and the Income Tax Assessment Act 1936 (Cth) contains the necessary machinery provisions for collection of income tax. See also the Sales Tax (Exemptions and Classifications) Act 1992 (Cth), which sets out the rates of sales tax. The tax itself is imposed by the Sales Tax Imposition (Customs) Act 1992 (Cth), the Sales Tax Imposition (Excise) Act 1992 (Cth) and the Sales Tax Imposition (General) Act 1992 (Cth).
[59] Australian Government, Office of Parliamentary Counsel, Form of Taxing Legislation, Drafting Direction No 9 (1994) [7]-[9].
[60] Ibid [15]-[16].
[61] See, eg, Osborne v Commonwealth [1911] HCA 19; (1911) 12 CLR 321; Federal Commissioner of Taxation v Munro [1926] HCA 58; (1926) 38 CLR 153 ('Munro'); Resch v Federal Commissioner of Taxation [1942] HCA 2; (1942) 66 CLR 198; Cadbury-Fry-Pascall Pty Ltd v Federal Commissioner of Taxation [1944] HCA 31; (1944) 70 CLR 362; Moore v Commonwealth [1951] HCA 10; (1951) 82 CLR 547.
[62] [1959] HCA 22; (1959) 101 CLR 11.
[63] Ibid 20-1.
[64] Ibid 21.
[65] [1959] HCA 22; (1959) 101 CLR 11, 27-8.
[66] [1987] HCA 38; (1987) 163 CLR 329, 341 (Mason CJ, Wilson, Dawson, Toohey and Gaudron JJ).
[67] [1996] HCA 58; (1996) 186 CLR 630.
[68] Gleeson CJ, Gummow, Hayne, Callinan and Heydon JJ. McHugh J and Kirby J decided the case on different grounds.
[69] (2004) 79 ALJR 146, 158 [63].
[70] Ibid 159 [69].
[71] Ibid 159 [68]–[69].
[72] Ibid 159 [69].
[73] Ibid 155 [51].
[74] Munro [1926] HCA 58; (1926) 38 CLR 153, 209, 215–16 (Higgins J); Osborne v Commonwealth [1911] HCA 19; (1911) 12 CLR 321, 336 (Griffith CJ), 373 (Higgins J); Resch v Federal Commissioner of Taxation [1942] HCA 2; (1942) 66 CLR 198, 213 (Starke J); Moore v Commonwealth [1951] HCA 10; (1951) 82 CLR 547, 563 (Latham CJ), 573 (McTiernan J); Re Dymond [1959] HCA 22; (1959) 101 CLR 11, 17 (McTiernan J), 24-5 (Taylor J), 27 (Menzies J); Mutual Pools & Staff Pty Ltd v Federal Commissioner of Taxation (Swimming Pools Sales Tax Case) [1992] HCA 4; (1992) 173 CLR 450, 457 (Deane J).
[75] (2004) 79 ALJR 146, 159 [70].
[76] Official Record of the Debates of the Australasian Federal Convention, Adelaide, 14 April 1897, 576–7; see above n 48
.
[77] (2004) 79 ALJR 146, 157-8 [60].
[78] Western Australia v Commonwealth (Second Native Title Act Case) [1995] HCA 47; (1995) 183 CLR 373, 482 (Mason CJ, Brennan, Deane, Toohey, Gaudron and McHugh JJ); Permanent Trustee (2004) 79 ALJR 146, 153–4 [41] (Gleeson CJ, Gummow, Hayne, Callinan and Heydon JJ).
[79] [1926] HCA 58; (1926) 38 CLR 153, 190.
[80] Ibid.
[81] Ibid.
[82] Galligan and Warden, above n 41, 89, 104.
[83] Cf Official Record of the Debates of the Australasian Federal Convention, Melbourne, 8 March 1898, 2058 (Kingston).
[84] Munro [1926] HCA 58; (1926) 38 CLR 153, 189, 194 (Isaacs J); Moore v Commonwealth [1951] HCA 10; (1951) 82 CLR 547, 564 (Latham CJ); Re Dymond [1959] HCA 22; (1959) 101 CLR 11, 19 (Fullagar J), 25 (Taylor J).
[85] [1951] HCA 10; (1951) 82 CLR 547, 569.
[86] Official Report of the National Australasian Convention Debates, Adelaide, 14 April 1897, 576.
[87] Re Dymond [1959] HCA 22; (1959) 101 CLR 11, 19 (Fullagar J).
[88] Cf House of Representatives Standing Committee on Legal and Constitutional Affairs, Parliament of Australia, The Third Paragraph of Section 53 of the Constitution (1995) 107.
[89] Evans, above n 56, 292; Galligan and Warden, above n 41, 89, 104; Dennis Pearce, 'Legislative Power of the Senate' in Leslie Zines (ed), Commentaries on the Australian Constitution: A Tribute to Geoffrey Sawyer (1977) 119, 125–6.
[90] Ibid 119, 126.
[91] Evans, above n 56, 292.
[92] Ibid 327.
[93] Ibid 273–4; I C Harris et al (eds), House of Representatives Practice (4th ed, 2001) 424.
[94] Quick and Garran, above n 39, 671; Standing Committee on Legal and Constitutional Affairs, above n 88, xi; Official Report of the National Australasian Convention Debates, Adelaide, 14 April 1897, 557 (Barton).
[95] Evans, above n 56, 321; I C Harris et al (eds), House of Representatives Practice (4th ed, 2001) 427.
[96] Galligan and Warden, above n 41, 89, 104.
[97] See Evans, above n 56, 300–1; I C Harris et al (eds), above n 95, 418.
[98] Senate Standing Committee on Legal and Constitutional Affairs, Parliament of Australia, Constitutional Aspects of the Taxation (Deficit Reduction) Bill 1993, September 1993, 1.
[99] Taxation (Deficit Reduction) Bill (No 1) 1993 (Cth), Taxation (Deficit Reduction) Bill (No 2) 1993 (Cth).
[100] Senate Standing Committee on Legal and Constitutional Affairs, Parliament of Australia, Taxation (Deficit Reduction) Bill (No 1) 1993; Taxation (Deficit Reduction) Bill (No 2) 1993 (1993) 4.