Commissioners of Taxation (NSW) v Baxter [1908] UKPCHCA 1

Special leave to appeal should not be granted when the controversy cannot arise again due to legislative action and the amounts involved are insignificant.

Parties: Petitioner: The Commissioners of Taxation, New South Wales; Respondent: Baxter; Appellant: Webb; Respondent: Flint; Intervenant: The Attorney-General for the Commonwealth of Australia
Jurisdiction: Australia
Judgment Date: 14 January 1908
Procedural Posture: Petition for Special Leave to Appeal / Privy Council Decision on Leave to Appeal From High Court
Outcome: Petitions for special leave to appeal dismissed
Legal Topics: State Taxation Power, Commonwealth Officers' Income Tax Liability, Limits of State and Commonwealth Powers

Constitutional Law Taxation Law State Taxation Power Commonwealth Officers' Income Tax Liability Limits of State and Commonwealth Powers

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 3 Party arguments 2

Parties

The Commissioners of Taxation, New South Wales

Petitioner

Baxter

Respondent

Webb

Appellant

Flint

Respondent

The Attorney-General for the Commonwealth of Australia

Intervenant

Procedural Posture

Petition for Special Leave to Appeal / Privy Council Decision on Leave to Appeal From High Court

Legal Issues

1 Whether a State can impose income tax on Commonwealth officers and members of Parliament
2 Whether special leave to appeal to the Privy Council should be granted when the sums in dispute are small and the issue cannot arise again

Ratio Decidendi

Special leave to appeal should not be granted when the controversy cannot arise again due to legislative action and the amounts involved are insignificant.

Court Disposition

Petitions for special leave to appeal dismissed

Orders

No order as to costs of the petitions