Attorney-General (SA) v Bray

The High Court of Australia considered an appeal by the Attorney-General of South Australia against a decision of the Supreme Court of South Australia concerning the validity of a regulation made under the *Land Tax Act 1936* (SA). The dispute centred on whether the regulation, which purported to prescribe a method for valuing land for the purposes of land tax, was a valid exercise of the power conferred by the Act.

The primary legal issue before the High Court was whether the regulation was *ultra vires* the powers granted to the Governor-in-Council by section 174 of the *Land Tax Act 1936* (SA). Specifically, the Court had to determine if the regulation, by prescribing a specific method of valuation that differed from the general principles of valuation set out in the Act, exceeded the scope of the legislative authority delegated by Parliament.

The Court reasoned that the power to make regulations under section 174 was intended to supplement and facilitate the operation of the Act, not to alter or override its substantive provisions. It was held that the regulation, by dictating a particular valuation method that could lead to a different outcome than that achieved by applying the Act's general valuation principles, effectively amended the Act itself. This was considered an improper exercise of the regulation-making power, as it encroached upon the legislative function reserved for Parliament. The Court applied the principle that subordinate legislation must be consistent with the principal Act under which it is made.

The appeal was allowed, and the regulation was declared invalid.