Dickenson's Arcade Pty Ltd V Tasmania
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''Dickenson's Arcade Pty Ltd v Tasmania'', also known as the ''Tobacco Tax case''. is a
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 fol ...
case that dealt with section 90 of the
Australian Constitution The Constitution of Australia (or Australian Constitution) is a constitutional document that is supreme law in Australia. It establishes Australia as a federation under a constitutional monarchy and outlines the structure and powers of the ...
. 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 of goods.


See also

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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 e ...
*
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 Constitution ...


References

{{reflist * Winterton, G. et al. ''Australian federal constitutional law: commentary and materials'', 1999. LBC Information Services, Sydney. High Court of Australia cases 1974 in Australian law Australian constitutional law Excise in the Australian Constitution cases 1974 in case law