V.  Australien.  1411  51.  Australia.

93.  During  the  first  five  years  after  the  imposition  of  uniform  duties  of  customs,
and  thereafter  until  the  Parliament  otherwise  provides—

(I.)  The  duties  of  customs  chargeable  on  goods  imported  into  a  State  and  after-.
wards  passing  into  another  State  for  consumption,  and  the  duties  of  excise  paid  on
goods  produced  or  manufactured  in  a  State  and  afterwards  passing  into  another
State  for  consumption,  shall  be  taken  to  have  been  collected  not  in  the  former  but
in  the  latter  State.

(II.)  Subject  to  the  last  sub-section,  the  Commonwealth  shall  oredit  revenue,
debit  expenditure,  and  pay  balances  to  the  several  States  as  prescribed  for  the  period
preceding  the  imposition  of  uniform  duties  of  customs.

94.  After  five  years  from  the  imposition  of  uniform  duties  of  customs,  the  Parliament
  may  provide,  on  such  basis  as  it  deems  fair,  for  the  monthly  payment  to
the  several  States  of  all  surplus  revenue  of  the  Commonwealth.

95.  Notwithstanding  anything  in  this  Constitution,  the  Parliament  of  the
State  of  Western  Australia,  if  that  State  be  an  Original  State,  may  during  the  first
five  years  after  the  imposition  of  uniform  duties  of  customs,  impose  duties  of  customs
on  goods  passing  into  that  State,  and  not  originally  imported  from  beyond  the  limits
of  the  Commonwealth;  and  such  duties  shall  be  collected  by  the  Commonwealth.

But  any  duty  so  imposed  on  any  goods  shall  not  exceed  during  the  first  of
such  years  the  duty  chargeable  on  goods  under  the  law  of  Western  Australia  in  force
at  the  imposition  of  uniform  duties,  and  shall  not  exceed  during  the  second,  third,
fourth,  and  fifth  of  such  years  respectively,  four-fifths,  three-fifths,  two-fifths,  and
one-fifth  of  such  latter  duty,  and  all  duties  imposed  under  this  section  shall  cease
at  the  expiration  of  the  fifth  year  after  the  imposition  of  uniform  duties.

If  at  any  time  during  the  five  years  the  duty  on  any  goods  under  this  section
is  higher  than  the  duty  imposed  by  the  Commonwealth  on  the  importation  of  the
like  goods,  then  such  higher  duty  shall  be  collected  on  the  goods  when  imported
into  Western  Australia  from  beyond  the  limits  of  the  Commonwealth.

96.  During  a  period  of  ten  years  after  the  establishment  of  the  Commonwealth
and  thereafter  until  the  Parliament  otherwise  provides,  the  Parliament  may  grant
financial  assistance  to  any  State  on  such  terms  and  conditions  as  the  Parliament
thinks  fit.

97.  Until  the  Parliament  otherwise  provides,  the  laws  in  force  in  any  Colony
which  has  become  or  becomes  a  State  with  respect  to  the  receipt  of  revenue  and
the  expenditure  of  money  on  account  of  the  Government  of  the  Colony,  and  the
review  and  audit  of  such  receipt  and  expenditure,  shall  apply  to  the  receipt  of  revenue
and  the  expenditure  of  money  on  account  of  the  Commonwealth  in  the  State  in  the
same  manner  as  if  the  Commonwealth,  or  the  Government,  or  an  officer  of  the
Commonwealth,  were  mentioned  whenever  the  Colony,  or  the  Government,  or  an
officer  of  the  Colony  is  mentioned.

98.  The  power  of  the  Parliament  to  make  laws  with  respect  to  trade  and  commerce
  extends  to  navigation  and  shipping,  and  to  railways  the  property  of  any  State.,

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