Goods and services tax inclusion expands Parliament's emergency legislative power to cover tax matters during national emergencies. The amendment adds goods and services tax to the subjects on which Parliament may legislate while a Proclamation of Emergency operates, permitting ... Summary
Goods and services tax inclusion expands Parliament's emergency legislative power to cover tax matters during national emergencies.
The amendment adds goods and services tax to the subjects on which Parliament may legislate while a Proclamation of Emergency operates, permitting Parliament to make laws concerning that tax alongside State List matters, and preserving a post-emergency cessation period for extraordinary laws except as to things done before that period expires.
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