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Dickenson's Arcade Pty Ltd V Tasmania
''Dickenson's Arcade Pty Ltd v Tasmania'', also known as the ''Tobacco Tax case''. is a High Court of Australia case that dealt with section 90 of the Australian Constitution. In this case, the Act in question imposed licences for the sale of tobacco, and the fee was calculated as being 4.5 percent of the retail value of tobacco sold in the 12-month period ending 6 months prior to the licence period. Three judges, namely Gibbs, Menzies and Stephen JJ, applied the criterion of liability approach from '' Dennis Hotels Pty Ltd v Victoria''. and held that the fee was not an excise and thus not invalid by section 90. Barwick CJ and Mason J, while disapproving of the criterion of liability approach, felt bound to follow the precedent set by ''Dennis Hotels'', since the facts of that cases were quite similar to those in this case. The Court, with the exception of McTiernan J, excluded consumption taxes from duties of excise, although such taxes are frequently also a tax on the sale ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
High Court Of Australia
The High Court of Australia is Australia's apex court. It exercises Original jurisdiction, original and appellate jurisdiction on matters specified within Constitution of Australia, Australia's Constitution. The High Court was established following passage of the ''Judiciary Act 1903''. It derives its authority from Chapter III of the Australian Constitution, which vests it responsibility for the judiciary, judicial power of the Commonwealth. Important legal instruments pertaining to the High Court include the ''Judiciary Act 1903'' and the ''High Court of Australia Act 1979''.. Its bench is composed of seven justices, including a Chief Justice of Australia, Chief Justice, currently Susan Kiefel. Justices of the High Court are appointed by the Governor-General of Australia, Governor-General on the Advice (constitutional law), advice of the Prime Minister of Australia, Prime Minister and are appointed permanently until their mandatory retirement at age 70, unless they retire ea ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Section 90 Of The Constitution Of Australia
Section 90 of the Constitution of Australia prohibits the States from imposing customs duties and of excise. The section bars the States from imposing any tax that would be considered to be of a customs or excise nature. While customs duties are easy to determine, the status of excise, as summarised in ''Ha v New South Wales'', is that it consists of "taxes on the production, manufacture, sale or distribution of goods, whether of foreign or domestic origin." This effectively means that States are unable to impose sales taxes. Whether a State tax is of an excise nature or not has been the subject of numerous cases in the High Court of Australia, and it has had difficulty in reaching a clear majority opinion as to how "excise" should be interpreted in specific circumstances. It has been described as "one of the significant failures of the High Court." Text Scope Starting with ''Peterswald v Bartley'' (1904), it was initially held that "excise" is an indirect tax, and is accordingl ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1974 In Australian Law
Major events in 1974 include the aftermath of the 1973 oil crisis and the resignation of United States President Richard Nixon following the Watergate scandal. In the Middle East, the aftermath of the 1973 Yom Kippur War determined politics; following Israeli Prime Minister Golda Meir's resignation in response to high Israeli casualties, she was succeeded by Yitzhak Rabin. In Europe, the invasion and occupation of northern Cyprus by Turkish troops initiated the Cyprus dispute, the Carnation Revolution took place in Portugal, and Chancellor of West Germany Willy Brandt resigned following an espionage scandal surrounding his secretary Günter Guillaume. In sports, the year was primarily dominated by the FIFA World Cup in West Germany, in which the German national team won the championship title, as well as The Rumble in the Jungle, a boxing match between Muhammad Ali and George Foreman in Zaire. Events January–February * January 26 – Bülent Ecevit of CHP forms the ne ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
High Court Of Australia Cases
High may refer to: Science and technology * Height * High (atmospheric), a high-pressure area * High (computability), a quality of a Turing degree, in computability theory * High (tectonics), in geology an area where relative tectonic uplift took or takes place * Substance intoxication, also known by the slang description "being high" * Sugar high, a misconception about the supposed psychological effects of sucrose Music Performers * High (musical group), a 1974–1990 Indian rock group * The High, an English rock band formed in 1989 Albums * ''High'' (The Blue Nile album) or the title song, 2004 * ''High'' (Flotsam and Jetsam album), 1997 * ''High'' (New Model Army album) or the title song, 2007 * ''High'' (Royal Headache album) or the title song, 2015 * ''High'' (EP), by Jarryd James, or the title song, 2016 Songs * "High" (Alison Wonderland song), 2018 * "High" (The Chainsmokers song), 2022 * "High" (The Cure song), 1992 * "High" (David Hallyday song), 1988 * " ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
George Winterton
George Graham Winterton (15 December 1946 – 6 November 2008) was an Australian academic specialising in Australian constitutional law. Winterton taught for 28 years at the University of New South Wales before taking up an appointment of Professor of Constitutional Law at the University of Sydney in 2004. Winterton served as a member of the Executive Government Advisory Committee of the Constitutional Commission from 1985 to 1987. Early life Winterton was born in Hong Kong on 15 December 1946. His parents, Rita and Walter, had married in Hong Kong after fleeing Austria shortly after the 1938 Nazi invasion. His father practised medicine in Japanese-occupied Hong Kong and, in May 1947, he and his family sailed to London on the ''MV Lorenz''. Walter having gained an English medical qualification, the Wintertons left Britain in 1948, arriving in Australia in November where Walter became a general practitioner in Western Australia, first at Pingelly, then Mount Hawthorn (North Per ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Australian Constitutional Law
Australian constitutional law is the area of the law of Australia relating to the interpretation and application of the Constitution of Australia. Several major doctrines of Australian constitutional law have developed. Background Constitutional law in the Commonwealth of Australia consists mostly of that body of doctrine which interprets the Commonwealth Constitution. The Constitution itself is embodied in clause 9 of the Commonwealth of Australia Constitution Act, which was passed by the British Parliament in 1900 after its text had been negotiated in Australian Constitutional Conventions in the 1890s and approved by the voters in each of the Australian colonies. The British government did, however, insist on one change to the text, to allow a greater range of appeals to the Privy Council in London. It came into force on 1 January 1901, at which time the Commonwealth of Australia came into being. The Constitution created a framework of government some of whose main features, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Dennis Hotels Pty Ltd V Victoria
''Dennis Hotels Pty Ltd v Victoria'',. is a High Court of Australia case that deals with Section 90 of the Constitution of Australia, section 90 of the Constitution of Australia, Australian Constitution, which prohibits States from levying customs or excise duties. Although some of the judges used the now-discredited criterion of liability approach, this case remains authority for cases that are factually similar to it. Background The ''Licensing Act'' 1958 (Vic) contained two sections of contention. Section 19(1)(a) imposed fees for the grant or renewal of liquor licences, and the fee was calculated as 6 percent of the value of liquor purchased during the 12 months up to June 30 of the previous year. Section 19(1)(b) imposed fees for temporary licences, and the fee would be 1 Australian pound, pound per day together with 6 percent of the value of liquor purchased. Decision Three judges, Fullagar, Kitto and Taylor JJ, used the highly formalistic criterion of liability ap ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Constitution Of Australia
The Constitution of Australia (or Australian Constitution) is a written constitution, constitutional document that is Constitution, supreme law in Australia. It establishes Australia as a Federation of Australia, federation under a constitutional monarchy and outlines the structure and powers of the Australian government's three constituent parts, the Government of Australia, executive, Parliament of Australia, legislature, and Judiciary of Australia, judiciary. The constitution was drafted between 1891 and 1898, through a series of Constitutional Convention (Australia), conventions conducted by representatives of the six self-governing British colonies in Australia. The final draft was then approved in a 1898–1900 Australian constitutional referendums, set of referendums from 1898 to 1900. The British government objected to some elements of the final draft, but a slightly modified form was enacted as section 9 of the ''Commonwealth of Australia Constitution Act 1900'', an Ac ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Justices
A judge is a person who presides over court proceedings, either alone or as a part of a panel of judges. A judge hears all the witnesses and any other evidence presented by the barristers or solicitors of the case, assesses the credibility and arguments of the parties, and then issues a ruling in the case based on their interpretation of the law and their own personal judgment. A judge is expected to conduct the trial impartially and, typically, in an open court. The powers, functions, method of appointment, discipline, and training of judges vary widely across different jurisdictions. In some jurisdictions, the judge's powers may be shared with a jury. In inquisitorial systems of criminal investigation, a judge might also be an examining magistrate. The presiding judge ensures that all court proceedings are lawful and orderly. Powers and functions The ultimate task of a judge is to settle a legal dispute in a final and publicly lawful manner in agreement with substantial pa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commonwealth Law Reports
The Commonwealth Law Reports (CLR) () are the authorised reports of decisions of the High Court of Australia. The Commonwealth Law Reports are published by the Lawbook Company, a division of Thomson Reuters. James Merralls AM QC was the editor of the Reports from 1969 until his death in 2016. The current editors are Christopher Horan KC and Paul Vout KC. Each reported judgment includes a headnote written by an expert reporter (by convention, a practising barrister) which, as an authorised report, has been approved by the High Court. The current reporters are as follows: * Roshan Chaile * Ella Delany * Bora Kaplan * Rudi Kruse * James McComish * William Newland * Alistair Pound SC * Daniel Reynolds * Alexander Solomon-Bridge * Julia Wang * Michael Wells * Jillian Williams * Radhika Withana The headnotes include a summary of counsel's legal arguments. The Reports also include tables of cases reported, affirmed, reversed, overruled, applied or judicially commented on and cited ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Anthony Mason (judge)
Sir Anthony Frank Mason HonFAIB DistFRSN (born 21 April 1925) is an Australian judge who served as the ninth Chief Justice of Australia, in office from 1987 to 1995. He was first appointed to the High Court of Australia, High Court in 1972, having previously served on the Supreme Court of New South Wales. Education Raised in Sydney, Mason was a student at Sydney Grammar School. During World War II, he served in the Royal Australian Air Force, holding the rank of Flying Officer. After the war, Mason studied at the University of Sydney, graduating with the degrees of Bachelor of Arts and Bachelor of Laws. Mason articled clerk, articled at Clayton Utz, where he met his wife, Patricia. Legal career Mason was admitted to the New South Wales Bar. For five years he lectured in law at the University of Sydney, his students including three future High Court Justices, Mary Gaudron, William Gummow and Dyson Heydon. In November 1964, aged 39, Mason was announced as the new Solicitor-G ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ninian Stephen
Sir Ninian Martin Stephen (15 June 1923 – 29 October 2017) was an Australian judge who served as the 20th governor-general of Australia, in office from 1982 to 1989. He was previously a justice of the High Court of Australia from 1972 to 1982. Stephen was born in England to Scottish parents. As a child he lived for periods in France, Germany, Scotland, and Switzerland, eventually arriving in Australia at the age of 16. Stephen served with the Australian Army during World War II, and after the war entered the legal profession. He became one of Australia's leading constitutional lawyers. Stephen was appointed to the Supreme Court of Victoria in 1970, and then to the High Court in 1972, aged 48. He was considered a member of the court's "moderate centre". In 1982, Stephen was appointed governor-general on the recommendation of Malcolm Fraser. He approved two double dissolutions during his time in office, the only governor-general to do so. After his term expired, Stephen remai ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
