Review of Western Australian State Taxes 1994 - Chapter Seven - Other Forms of Government Revenue
AbstractThe Chapter examines forms of revenue raising employed by the State Government which are not formally recognised as taxes, with a special focus on departmental fees and charges -- specifically, professional registration fees and dog licences -- and revenue raised from the State Energy Commission of WA (SECWA) and the Water Authority of WA (WAWA). The Chapter examines the constituent elements of a tax and formulates a legal definition of what constitutes a tax. It also explores the notion that monies generated from statutory authorities are derived from the user-pays principles. The analysis of fees for services rendered is then extended to investigate whether the aforementioned governmental departmental fees and charges are actually merely covering the costs of the services provided. The Chapter concludes that, in certain circumstances, the public may be paying fees disproportionate to the services received and that this may therefore constitute a form of taxation. This conclusion has implications for a number of areas, including State constitutional law, the determination of Commonwealth grants and the collection of the revenue by the government bodies themselves. |