What is tax

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Question

1. What is a tax?

2. What is the doctrine of "excise" that the High Court elaborate in the case Peterswald?

3. What are the narrow and the broad views on the concept of excise?

4. What are the exceptions to the broad view?

5. What are the limits on the Commonwealth's power to attach conditions to grants made to the states under s 96 of the Australian Constitution?

6. How has the High Court's interpretation of the grants power shaped Australia's federalism?

Reference no: EM133479154

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