9. DOES THE LAW FALL WITHIN THE GRANTS POWER? Section 96 provides: “Parliament may grant financial assistance to any State on such terms and conditions as the Parliament thinks fit”. A. DISCRIMINATION BETWEEN STATES The guarantees of equality are extremely limited and generally easy to overcome: • s51(ii): Cth cannot legislate with regard to taxation in a way discriminating against States or parts of State • s99: Cth shall not by any law or regulation of trade, commerce or revenue, give preference to one State over another. – “Preference” is the giving of a “tangible commercial advantage”. – Does not prohibit discrimination – “preference” is greater than discriminate.

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Approximately 21413 words over 41 pages. Prepared in 2022.