Australia Leading Case uncategorized

Ha v New South Wales

[1997] HCA 34; (1997) 189 CLR 465

JurisdictionAustralia

CourtHigh Court of Australia

Year1997

StatusBinding authority

Key Principle

A duty of excise under s 90 is an inland tax on a step in the production, manufacture, sale or distribution of goods; State tobacco licence fees calculated by reference to the value of goods sold are invalid excises.

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

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