In the Unite States and many other Federalist Nations, concurrent powers are powers held by both the states and the federal government and may be exercised simultaneously within the same territory and in relation to the same body of citizens. This is contrasted with delegated powers and reserved powers. Some of the concurrent powers enjoyed by both the federal and state governments are: the power to tax, make roads, protect the environment, create lower courts and borrow money. It is important to remember that where there is a discrepancy, commonwealth powers prevail. This was seen in the (Australian) Franklin Dam Case 1983.