[1] All figures extracted from the 1996 Annual Report, Department of Minerals & Energy, Western Australia
[2] N. McLeod, State Taxation: Unrequited Revenue and the Shadow of Section 90, Federal Law Review, Vol. 22 (1994).
[3] Ngo Ngo Ha and Anor v the State of New South Wales and Ors, Matter No S 45 of 1996, High Court of Australia, handed down 1997
[4] Parton v Milk Board (Vic) (1949) 80 CLR 229
[5] Capital Duplicators Pty Ltd v ACT [No 1] (1992) 177 CLR 248
[6] Dennis Hotels Pty Ltd v Victoria (1960) 104 CLR 529
[7] Bolton v Madsen (1963) 110 CLR 264
[8] Parton v Milk Board (Vic) (1949) 80 CLR 229
[9] Matthews v Chicory Marketing Board (Vic) (1938) 60 CLR 263
[10] Phillip Morris Ltd v Commissioner of Business Franchises (Vic) (1989) 167 CLR 399
[11] Quoted in N.McLeod State Taxation: Unrequited Revenue and the Shadow of Section 90, Federal Law Review, Vol 22, 1994 p.478
[12] J. Quick & R. Garran, The Annotated Constitution of the Australian Government (Legal Books 1901, 1995 Reprint)
[13] Parton v Milk Board (Vic) (1949) 80 CLR 229 at 258
[14] Matthews v Chicory Marketing Board (Vic) (1938) 60 CLR 263 at 299
[15] Harper v Minister for Sea Fisheries and Others (1989) 168 CLR 314
[16] MG Kailis (1962) Pty Ltd v Western Australia (1974) 130 CLR 245 pp3-7
[17] Author's emphasis.