Abstract
This paper considers the important High Court decision in Vanderstock, where a majority of the High Court invalidated Victoria's ZLEV levy on the basis of s90 of the Australian Constitution. It considers the majority and minority views, before critically appraising the implications of the decision for Australian fiscal federal relations.
| Original language | English |
|---|---|
| Pages (from-to) | 13-30 |
| Number of pages | 18 |
| Journal | Papers on Parliament |
| Volume | 73 |
| Publication status | Published - Jul 2025 |
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