Section 82 of the Australian Constitution says in part:
82. The costs, charges, and expenses incident to the collection, management, and receipt of the Consolidated Revenue Fund shall form the first charge thereon…
If the words mean what they say, they make it unconstitutional to require employers, at their own expense, to collect personal income tax payable by employees, or to require vendors, at their own expense, to collect GST payable by customers…
