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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 ...
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High Court Of Australia
The High Court of Australia is Australia's apex court. It exercises original and appellate jurisdiction on matters specified within 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 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, currently Susan Kiefel. Justices of the High Court are appointed by the Governor-General on the advice of the Prime Minister and are appointed permanently until their mandatory retirement at age 70, unless they retire earlier. The court has resided in Canberra since 1980, following the construction of a purpose-built High Court Building, located in the Parliamentary Triangle and over ...
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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 imp ...
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1997 In Case Law
File:1997 Events Collage.png, From left, clockwise: The movie set of '' Titanic'', the highest-grossing movie in history at the time; '' Harry Potter and the Philosopher's Stone'', is published; Comet Hale-Bopp passes by Earth and becomes one of the most observed comets of the 20th century; Golden Bauhinia Square, where sovereignty of Hong Kong is handed over from the United Kingdom to the People's Republic of China; the 1997 Central European flood kills 114 people in the Czech Republic, Poland, and Germany; Korean Air Flight 801 crashes during heavy rain on Guam, killing 229; Mars Pathfinder and Sojourner land on Mars; flowers left outside Kensington Palace following the death of Diana, Princess of Wales, in a car crash in Paris., 300x300px, thumb rect 0 0 200 200 Titanic (1997 film) rect 200 0 400 200 Harry Potter rect 400 0 600 200 Comet Hale-Bopp rect 0 200 300 400 Death of Diana, Princess of Wales rect 300 200 600 400 Handover of Hong Kong rect 0 400 200 6 ...
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Excise In The Australian Constitution Cases
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 ...
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1997 In Australian Law
File:1997 Events Collage.png, From left, clockwise: The movie set of ''Titanic'', the highest-grossing movie in history at the time; ''Harry Potter and the Philosopher's Stone'', is published; Comet Hale-Bopp passes by Earth and becomes one of the most observed comets of the 20th century; Golden Bauhinia Square, where sovereignty of Hong Kong is handed over from the United Kingdom to the People's Republic of China; the 1997 Central European flood kills 114 people in the Czech Republic, Poland, and Germany; Korean Air Flight 801 crashes during heavy rain on Guam, killing 229; Mars Pathfinder and Sojourner land on Mars; flowers left outside Kensington Palace following the death of Diana, Princess of Wales, in a car crash in Paris., 300x300px, thumb rect 0 0 200 200 Titanic (1997 film) rect 200 0 400 200 Harry Potter rect 400 0 600 200 Comet Hale-Bopp rect 0 200 300 400 Death of Diana, Princess of Wales rect 300 200 600 400 Handover of Hong Kong rect 0 400 200 600 Mars Pathfinder ...
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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 * ...
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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 Pe ...
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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 ...
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Parton V Milk Board (Vic)
''Parton v Milk Board (Vic)'',. is a High Court of Australia case that dealt with the meaning of excise in relation to section 90 of the Australian Constitution. In this case, the tax was calculated as a fixed amount per gallon of milk, and imposed on retailers, instead of at the production phase; this was held to be invalid as imposing a duty of excise. This heralded in the broad approach to section 92 - where a "tax upon a commodity at any point in the course of distribution before it reaches the consumer produces the same effect as a tax upon its manufacture or production" (per Dixon J). Rich and Williams JJ agreed with Dixon J, stating that a tax at a later stage in the handling of a good is in effect a tax on the production or manufacture of the good. Latham CJ dissented, using ''Peterswald v Bartley'',. and McTiernan J felt that it should be employed in a narrower sense, to make it fit within what he perceived to be the object of the section, which was to promote a "un ...
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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 o ...
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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 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 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 approach (which has since been discredited) to decide this case. In this approach, the fee ...
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Matthews V Chicory Marketing Board (Vic)
Matthews may refer to: People * Matthews (surname) Places * Matthews Island, Antarctica * Matthews Range, Kenya * Mount Matthews, New Zealand United States * Matthews, Georgia * Matthews, Indiana * Matthews, Maryland * Matthews, Missouri * Matthews, New Jersey * Matthews, North Carolina * Matthews, Texas * St. Matthews, Kentucky * Camp Calvin B. Matthews, former US Marine Corps rifle range Other uses * ''Matthews'' (film), a 2017 documentary film about British footballer Sir Stanley Matthews See also * Mathews (other) * Matthew (other) Matthew may refer to: * Matthew (given name) * Matthew (surname) * ''Matthew'' (ship), the replica of the ship sailed by John Cabot in 1497 * ''Matthew'' (album), a 2000 album by rapper Kool Keith * Matthew (elm cultivar), a cultivar of the Chi ... * Justice Matthews (other) {{disambiguation, geo ...
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