P G Sharp's paper entitled ‘The First Paragraph of Section 55' was a valuable and interesting contribution to analysis of one of the more interesting, yet little discussed, sections of the Constitution. He provided a rich historical background to the section and its interpretation, and essentially made the argument that, following Permanent Trustee Australia Ltd v Commissioner of State Revenue (Victoria), there is no further need for legislative drafters to split taxation legislation into a ‘Taxing Act’ and an ‘Assessment Act’.
However, Sharp's argument leaves a great deal unsaid, and I have constructed four questions to set against his article, inviting further comment.