| Deakin v Webb | |
|---|---|
 | |
| Court | High Court of Australia |
| Full case name | Alfred Deakin v Thomas Prout Webb (Commissioner of Taxes) Sir William Lyne v Thomas Prout Webb (Commissioner of Taxes) |
| Decided | 3 November 1904 |
| Citations | [1904] HCA 57, (1904) 1 CLR 585 |
| Case history | |
| Prior actions | In re the Income Tax Acts (No 4) (Deakin's & Lyne's cases) [1904] VicLawRp 105, (1904) 29 VLR 748 |
| Court membership | |
| Judges sitting | Griffith CJ, Barton & O'Connor JJ |
| Case opinions | |
| 3:0 the States could not tax the income of a Commonwealth officer | |
Deakin v Webb[1] was one of a series of cases concerning whether the States could tax the income of a Commonwealth officer. The High Court of Australia overruled a decision of the Supreme Court of Victoria, holding that the States could not tax the income of a Commonwealth officer. This resulted in conflict with the Privy Council that was ultimately resolved by the passage of Commonwealth law in 1907 to permit the States to tax the income of a Commonwealth officer.[2] The constitutional foundation of the decision was overturned by the subsequent decision of the High Court in the 1920 Engineers' Case.[3]
- ^ Deakin v Webb [1904] HCA 57, (1904) 1 CLR 585.
- ^ "Commonwealth Salaries Act 1907". Commonwealth of Australia. 8 October 1907.
- ^ Amalgamated Society of Engineers v Adelaide Steamship Co Ltd (Engineers' Case) [1920] HCA 54, (1920) 28 CLR 129.