Commonwealth Power and the Fiscal Stimulus

The case of Pape v Federal Commissioner of Taxation (2009) 257 ALR 1, 83 ALJR 765 is discussed to better understand the impact of the tax stimulus being provided by the Australian Federal government to every Australian citizen keeping in mind the global financial meltdown. The most notable aspect of the decision in Pape is the clear divergence in approach between a majority prepared to accept the submissions of the Commonwealth.