(Cth) Judiciary Act 1903 (Cth) Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 F Treaties opened for signature 25 March 1957, Treaty on the Functioning of the European Union, [2012] OJ C 326/47 (entered into force 1 January 1958) G Constitutional Convention and Parliamentary Debates Commonwealth, House of Representatives, 19 April 1945 Parliamentary Debates, Commonwealth, House of Representatives, 24 March 1982 Parliamentary Debates, Commonwealth, House of Representatives, 15 October 2015 Parliamentary Debates, Sydney, 3 April 1891 Official Report of the National Australasian Convention Debates, Adelaide, 17 April 1897 Official Report of the National Australasian Convention Debates, Sydney, Official Record of the Debates of the Australasian Federal Convention, 22 September 1897 Melbourne, 11 March Official Record of the Debates of the Australasian Federal Convention, 1898 H Explanatory Memoranda Explanatory Memorandum, Income Tax Assessment Amendment Bill 1982 (Cth) Explanatory Memorandum, Income Tax Assessment Bill 1945 (Cth) Explanatory Memorandum, Tax and Superannuation Laws Amendment (2015 Measures No 5) Bill 2015 (Cth) I Other Australian Taxation Office, PSLA 2002/6, 4 February 2002 The Australian Zone List, Australian Taxation Office, Income Tax: Zone Rebate for Residents of Isolated Areas, TR 94/27, 25 August 1994 Australian Taxation Office, (9th ed, Manual for the National Tax Equivalent Regime April 2014) Australian Taxation Office, Taxation statistics 2012–13, Table 1: Individuals: Selected items, (4 May 2015) for income years 1978–79 to 2012–13 European Commission, [2013] OJ C 209/01 Guidelines on Regional State Aid for 2014-2020 European Commission, (2015) The European Union Explained: Taxation Federal Department of Finance (Switzerland), Federal, Cantonal and Communal Taxes (2016) <https://www.estv.admin.ch/estv/en/home/allgemein/dokumentation/ >
Judiciary Act 1903 (Cth) Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (Cth) F Treaties Treaty on the Functioning of the European Union, opened for signature 25 March 1957, [2012] OJ C 326/47 (entered into force 1 January 1958) G Constitutional Convention and Parliamentary Debates Commonwealth, Parliamentary Debates, House of Representatives, 19 April 1945 Commonwealth, Parliamentary Debates, House of Representatives, 24 March 1982 Commonwealth, Parliamentary Debates, House of Representatives, 15 October 2015 Official Report of the National Australasian Convention Debates, Sydney, 3 April 1891 Official Report of the National Australasian Convention Debates, Adelaide, 17 April 1897 Official Record of the Debates of the Australasian Federal Convention, Sydney, 22 September 1897 Official Record of the Debates of the Australasian Federal Convention, Melbourne, 11 March 1898 H Explanatory Memoranda Explanatory Memorandum, Income Tax Assessment Amendment Bill 1982 (Cth) Explanatory Memorandum, Income Tax Assessment Bill 1945 (Cth) Explanatory Memorandum, Tax and Superannuation Laws Amendment (2015 Measures No 5) Bill 2015 (Cth) I Other Australian Taxation Office, The Australian Zone List, PSLA 2002/6, 4 February 2002 Australian Taxation Office, Income Tax: Zone Rebate for Residents of Isolated Areas, TR 94/27, 25 August 1994 Australian Taxation Office, Manual for the National Tax Equivalent Regime (9th ed, April 2014) Australian Taxation Office, Taxation statistics 2012–13, Table 1: Individuals: Selected items, for income years 1978–79 to 2012–13 (4 May 2015) European Commission, Guidelines on Regional State Aid for 2014-2020 [2013] OJ C 209/01 European Commission, The European Union Explained: Taxation (2015) Federal Department of Finance (Switzerland), Federal, Cantonal and Communal Taxes (2016) <https://www.estv.admin.ch/estv/en/home/allgemein/dokumentation/ >
Dissertation6ACriticalAnalysisofWhethertheZoneTaxOffsetContravenestheAustralianConstitution.docx