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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] |
Excise
file:Lincoln Beer Stamp 1871.JPG, upright=1.2, 1871 U.S. Revenue stamp for 1/6 barrel of beer. Brewers would receive the stamp sheets, cut them into individual stamps, cancel them, and paste them over the Bunghole, bung of the beer barrel so when the barrel was tapped it would destroy the stamp. An excise, or excise tax, is any duty (economics), duty on manufactured goods (economics), goods that is levied at the moment of manufacture rather than at sale. Excises are often associated with customs duties, which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the ''border'', while excise is levied on goods that came into existence ''inland''. An excise is considered an indirect tax, meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods. Excises are typically impos ... [...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] |
Monash University
Monash University () is a public research university based in Melbourne, Victoria, Australia. Named for prominent World War I general Sir John Monash, it was founded in 1958 and is the second oldest university in the state. The university has a number of campuses, four of which are in Victoria ( Clayton, Caulfield, Peninsula, and Parkville), and one in Malaysia. Monash also has a research and teaching centre in Prato, Italy, a graduate research school in Mumbai, India and graduate schools in Suzhou, China and Tangerang, Indonesia. Monash University courses are also delivered at other locations, including South Africa. Monash is home to major research facilities, including the Monash Law School, the Australian Synchrotron, the Monash Science Technology Research and Innovation Precinct (STRIP), the Australian Stem Cell Centre, Victorian College of Pharmacy, and 100 research centres and 17 co-operative research centres. In 2019, its total revenue was over $2.72 billion (AUD ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Adelaide Law Review
The ''Adelaide Law Review'' is a scholarly refereed law journal based at the University of Adelaide. It is published twice a year by the Adelaide Law Review Association of the University of Adelaide's Faculty of Law.University of Adelaide, Adelaide Law Review The journal is managed by an editorial committee consisting of staff and students who are invited to take part in the editing process because of their strong academic record. It is subscribed to by 278 of the libraries covered by WorldCat
WorldCat is a union catalog that itemizes the collections of tens of thousands of institutions (mostly libraries), in many countries, that are current ...
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Sydney Law Review
The ''Sydney Law Review'' is a peer-reviewed law journal established in 1953. References External links * SydLRev Online Australasian Legal Information Institute The Australasian Legal Information Institute (AustLII) is an institution operated jointly by the Faculties of Law of the University of Technology Sydney and the University of New South Wales. Its public policy purpose is to improve access to just ... Australian law journals Quarterly journals English-language journals Publications established in 1953 {{law-journal-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of New South Wales
The University of New South Wales (UNSW), also known as UNSW Sydney, is a public research university based in Sydney, New South Wales, Australia. It is one of the founding members of Group of Eight, a coalition of Australian research-intensive universities. Established in 1949, UNSW is a research university, ranked 44th in the world in the 2021 ''QS World University Rankings'' and 67th in the world in the 2021 ''Times Higher Education World University Rankings''. It is one of the members of Universitas 21, a global network of research universities. It has international exchange and research partnerships with over 200 universities around the world. According to the 2021 QS World University Rankings by Subject, UNSW is ranked top 20 in the world for Law, Accounting and Finance, and 1st in Australia for Mathematics, Engineering and Technology. UNSW is also one of the leading Australian universities in Medicine, where the median ATAR (Australian university entrance examination re ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Samuel Griffith Society
The Samuel Griffith Society was founded in 1992 by a group led by former Chief Justice of Australia Sir Harry Gibbs, former Senator John Stone, businessman Hugh Morgan and legal academic Greg Craven. Named after Sir Samuel Griffith, one of the architects of the Australian Constitution, the society describes its aims as being: "to undertake and support research into ustralia'sconstitutional arrangements, to encourage and promote widespread debate about the benefits of federalism, and to defend the present Constitution." It holds annual conferences, runs an annual national constitutional law essay competition and publishes an annual journal of conference proceedings entitled "Upholding the Australian Constitution". It is one of a number of groups including the H. R. Nicholls Society, Bennelong Society and Lavoisier Group, that were promoted by Australian business leader and political activist Ray Evans. The Society is currently led by former High Court Justice Ian Callinan. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Melbourne University Law Review
The ''Melbourne University Law Review'' is a triannual law journal published by a student group at Melbourne Law School covering all areas of law. It is one of two student-run law journals at the University of Melbourne, the other being the '' Melbourne Journal of International Law''. Students who have completed at least one semester of law are eligible to apply for membership of the editorial board. Applicants are assessed on the basis of their performance in a practical exercise, academic aptitude, proofreading skills, editing skills and enthusiasm. The 2022 editors-in-chief are Daniel Beratis, Danielle Feng and Deylan Kilic-Aidani. Occasionally, the journal produces a symposium issue devoted to a particular aspect of law. Past symposium issues have focused on the centenary of the federation of Australia, contemporary human rights in Australia, and tort law. The Review's alumni include two High Court Justices, three Solicitors-General, five Federal Court judges and at least six ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Stamp Duty
Stamp duty is a tax that is levied on single property purchases or documents (including, historically, the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions). A physical revenue stamp had to be attached to or impressed upon the document to show that stamp duty had been paid before the document was legally effective. More modern versions of the tax no longer require an actual stamp. The duty is thought to have originated in Venice in 1604, being introduced (or re-invented) in Spain in the 1610s, the Spanish Netherlands in the 1620s, France in 1651, Denmark in 1657, Prussia in 1682 and England in 1694. Usage by country Australia The Australian Federal Government does not levy stamp duty. However, stamp duties are levied by the Australian states on various instruments (written documents) and transactions. Stamp duty laws can differ significantly between all eight jurisdictions. The rates of stamp duty also diffe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Harry Gibbs
Sir Harry Talbot Gibbs, (7 February 191725 June 2005) was Chief Justice of the High Court of Australia from 1981 to 1987 after serving as a member of the High Court between 1970 and 1981. He was known as one of Australia's leading federalist judges although he presided over the High Court when decisions such as ''Koowarta v Bjelke-Petersen'' in 1982 and ''Commonwealth v Tasmania'' expanded the powers of the Commonwealth at the expense of the states. Gibbs dissented from the majority verdict in both cases. On 3 August 2012, the Supreme Court of Queensland Library opened the Sir Harry Gibbs Legal Heritage Centre. It is the only legal heritage museum of its kind in Queensland and features a permanent exhibition dedicated to the life and legacy of Sir Harry Gibbs. Early career (1917–1970) Harry Talbot Gibbs was educated at the Ipswich Grammar School and later at Emmanuel College at the University of Queensland, where he was President of the University of Queensland Union. He g ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Hematite Petroleum Pty Ltd V Victoria
''Hematite Petroleum Pty Ltd v Victoria'',. is a High Court of Australia case that deals with section 90 of the Australian Constitution. Background The plaintiffs were joint venture partners, subsidiaries of BHP and Esso, who used 3 trunk pipelines for the transportation of gas liquids and crude oil, which formed an "integral step in the production of the products sold by the plaintiffs". Prior to 1981 the "pipeline operation fee" under the ''Pipelines Act'' 1967 (Vic), was $35 per kilometre, totalling less than $10,000 for each of the three trunk pipelines. As a result of the ''Pipelines (Fees) Act'' 1981 (Vic), (Vic). for the financial year 1981–1982 the tax was increased 100 fold to $10 million for the trunk pipelines. The Plaintiffs sought a declaration that the tax imposed was ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ha V New South Wales
''Ha v New South Wales''. is a High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise. Facts The plaintiffs were charged under the ''Business Franchise Licences (Tobacco) Act 1987'' (NSW) with selling tobacco in New South Wales without a licence. The Act provided for a licence fee, which consisted of a fixed amount, plus an amount calculated by reference to the value of tobacco sold during the 'relevant period'. The 'relevant period' was defined as 'the month commencing 2 months before the commencement of the month in which the licence expires'. The plaintiffs argued that the licence fee imposed by the Act was an excise and hence invalid due to section 90 of the Constitution. Decision A slim majority of the Court (Brennan CJ, McHugh, Gummow and Kirby JJ) ruled in favour of the plaintiffs, adopting the broad view of an excise per ''Matthews v Chicory Marketing Board (Vic)''.. They ruled an excise was a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
