Laws imposing taxation, customs duties and other laws imposing other kinds of taxation

A bill imposing taxation (one that imposes a charge or burden on the people) may not be amended by the Senate (section 53 of the Constitution). Instead, the  Senate may make a request to the House of Representatives to amend the bill. In addition, House of Representatives standing order 179 (chapter 13) provides that only a Minister may introduce a bill which proposes to impose, increase, or decrease a tax or duty, or change the scope of any charge.

According to Odgers' Australian Senate Practice (14 ed), p. 362, section 55 of the Constitution provides that:

  • laws imposing taxation must deal only with the imposition of taxation and any provision dealing with any other matter is of no effect
  • laws imposing customs duties must deal only with customs duties, and laws imposing excise duties must deal only with excise duties
  • other laws imposing other kinds of taxes must deal only with one subject of taxation.

is also designed to prevent the combination in a single bill of matters that are amendable by the Senate with non-amendable mattersthat different taxes are not combined in one bill so that the Senate is presented with a choice of agreeing to all taxes or agreeing to none if the House of Representatives will not make amendments.

[Section 55 of the Constitution] is also designed to prevent the combination in a single bill of matters amendable by the Senate with non-amendable matters[... It thus ensures] that different taxes are not combined in one bill so that the Senate is presented with a choice of agreeing to all taxes or agreeing to none if the House of Representatives will not make amendments.