Pape v Commissioner of Taxation
Key Principle
Recognised the Commonwealth's executive power under s 61 as an independent source of spending power in circumstances of national emergency, upholding the stimulus payments during the Global Financial Crisis
The High Court upheld the validity of the Tax Bonus for Working Australians Act 2009, which authorised stimulus payments during the Global Financial Crisis. A majority found the legislation could be supported by the executive power under s 61 combined with the incidental power under s 51(xxxix), recognising a nationhood power that authorised expenditure in response to circumstances of national scale and urgency.