It contains an implication of a free society which limits Parliament's authority to impose civil conscription. It would be incongruous if the Government were forbidden to take peoples' real property without compensation and yet permitted to take away part of their lives without compensation. Slavery Unpaid tax collectors are slaves or bonded labourers of the Government. Although slavery and bonded servitude are not forbidden by the Constitution, they are forbidden by various international agreements to which Australia is a signatory. Compliance burdens divert limited resources from productive uses to unproductive uses, reducing the national income out of which all wages are paid, causing unemployment and economic inequality.
Compliance costs are also inflationary because they are built into prices of goods and services.
The result will be more wealth creation and a more equal distribution of wealth without additional inflationary pressure. When deciding whether a particular interpretation of the Constitution is reasonable, the courts routinely consider what the consequences for public policy would be if that interpretation were pursued to its logical conclusion. In this case the policy arguments strongly suggest that governments, not taxpayers, should be responsible for the compliance costs of the tax system. Of course, the remedy requires the Commonwealth to raise enough revenue to cover compliance costs. The power to make laws with respect to taxation is not restricted to laws dealing with the imposition and collection of tax.