← All Authorities
Australia
Leading Case
uncategorized
Dickenson's Arcade Pty Ltd v Tasmania
[1974] HCA 9; (1974) 130 CLR 177
Key Principle
A tax on the consumption of goods (as distinct from a tax on production, manufacture, sale or distribution) is not a duty of excise within s 90 of the Constitution.
Area of Law
c
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))