Australia Leading Case excisefiscal federalismuse tax

Vanderstock v Victoria

[2023] HCA 30; (2023) 279 CLR 333

JurisdictionAustralia

CourtHigh Court of Australia

Year2023

StatusBinding authority

Key Principle

A duty of excise within s 90 of the Constitution extends to any inland tax on goods bearing a close relation to their production, manufacture, sale, distribution, USE or consumption; only the Commonwealth may impose such a tax.

Area of Law

Practitioner & Recent-Significant Sweep

Related Cases

Cole v Whitfield [1988] HCA 18; (1988) 165 CLR 360

Amalgamated Society of Engineers v Adelaide Steamship Co Ltd (Engineers' Case) [1920] HCA 54; (1920) 28 CLR 129

Australian Securities and Investments Commission v Bekier (Liability Judgment) [2026] FCA 196

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