the high court proceeded to apply the implied immunity of instrumentalities doctrine in a range of cases, many of which also involved taxation and were similarly controversial. in the case of "deakin v webb", decided later in 1904, the court held that alfred deakin was not liable to pay victorian income tax on his salary as a member of the australian house of representatives, and as attorney-general of australia and later prime minister of australia, based on the principles in "d'emden v pedder". the judicial committee of the privy council over-ruled the decisions in "d'emden v pedder" and "deakin v webb" in the 1906 case of "webb v outtrim", but in "baxter v commissioners of taxation (nsw)", the high court held that the privy council had decided the case without jurisdiction, and upheld the doctrine. the "commonwealth salaries act 1907", settled the issue of state taxation by making all federal salaries subject to state taxes. the privy council declined special leave to appeal from the decision in "baxter v commissioners of taxation (nsw)" as the result of commonwealth law was that the controversy could not arise again.