Australia Leading Case uncategorized

Capital Duplicators Pty Ltd v Australian Capital Territory (No 2)

[1993] HCA 67; (1993) 178 CLR 561

JurisdictionAustralia

CourtHigh Court of Australia

Year1993

StatusBinding authority

Key Principle

A licence fee calculated by reference to the value or quantity of goods sold in a recent past period closely proximate to the licence period is a duty of excise and invalid.

Area of Law

Related Cases

Miller v The Queen [2016] HCA 30; (2016) 259 CLR 380 (Miller v The Queen; Smith v The Queen; Presley v DPP (SA))

Vines v ASIC [2007] NSWCA 75; (2007) 73 NSWLR 451

Ringrow Pty Ltd v BP Australia Pty Ltd [2005] HCA 71; (2005) 224 CLR 656

Ask CommonBench about this case

Get a detailed analysis of Capital Duplicators Pty Ltd v Australian Capital Territory (No 2) and how it applies to your situation.

Explain Capital Duplicators Pty Ltd v ...