Victoria v Commonwealth (1957)

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Victoria v Commonwealth
Court	High Court of Australia
Full case name	The State of Victoria & another v The Commonwealth; The State of NSW & another v The Commonwealth
Decided	23 August 1957
Citations	[1957] HCA 54, (1957) 99 CLR 575
Court membership
Judges sitting	Dixon CJ, McTiernan, Williams, Webb, Fullagar, Kitto and Taylor JJ
Case opinions
(7:0) The State Grants Act 1942 was valid under the taxation power (4:3) Section 221 of the Income Tax and Social Services Contribution Assessment Act is not a valid exercise of the taxation power (per Dixon CJ, McTiernan, Kitto and Taylor JJ)
Laws applied
This case overturned a previous ruling
South Australia v Commonwealth (First Uniform Tax case)

Victoria v Commonwealth,^[1] ("the Second Uniform Tax case") is a High Court of Australia case that affirmed the Commonwealth government's ability to impose a scheme of uniform income tax, adding to Australia's vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government.