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Section 90 Of The Constitution Of Australia
Section 90 of the Constitution of Australia prohibits the States from imposing customs duties and excise duties. The section bars the States from imposing any tax that would be considered to be of a customs or excise nature. While customs duties are easy to determine, the status of excise, as summarised in '' Ha v New South Wales'', is that it consists of "taxes on the production, manufacture, sale or distribution of goods, whether of foreign or domestic origin." This effectively means that States are unable to impose sales taxes. Whether a State tax is of an excise nature or not has been the subject of numerous cases in the High Court of Australia, and it has had difficulty in reaching a clear majority opinion as to how "excise" should be interpreted in specific circumstances. It has been described as "one of the significant failures of the High Court." Text Scope Starting with '' Peterswald v Bartley'' (1904), it was initially held that "excise" is an indirect tax, and is acco ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore a fee that must be paid in order to consume certain products. 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Harry Gibbs
Sir Harry Talbot Gibbs (7 February 191725 June 2005) was Chief Justice of the High Court of Australia from 1981 to 1987 after serving as a member of the High Court between 1970 and 1981. He was known as one of Australia's leading federalist judges although he presided over the High Court when decisions such as ''Koowarta v Bjelke-Petersen'' in 1982 and ''Commonwealth v Tasmania'' expanded the powers of the Commonwealth at the expense of the states. Gibbs dissented from the majority verdict in both cases. On 3 August 2012, the Supreme Court of Queensland Library opened the Sir Harry Gibbs Legal Heritage Centre. It is the only legal heritage museum of its kind in Queensland and features a permanent exhibition dedicated to the life and legacy of Sir Harry Gibbs. Early career (1917–1970) Harry Talbot Gibbs was educated at the Ipswich Grammar School and later at Emmanuel College at the University of Queensland, where he was President of the University of Queensland Union. He ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Monash University
Monash University () is a public university, public research university based in Melbourne, Victoria (state), Victoria, Australia. Named after World War I general Sir John Monash, it was founded in 1958 and is the second oldest university in the state. The university has a number of campuses, four of which are in Victoria (Monash University, Clayton campus, Clayton, Monash University, Caulfield campus, Caulfield, Monash University, Peninsula campus, Peninsula, and Monash University, Parkville Campus, Parkville), one in Monash University Malaysia Campus, Malaysia and another one in Indonesia. Monash also owns landed property, land (3.6 hectares) in Notting Hill, Victoria, Notting Hill, opposite its Clayton campus. Monash has a research and teaching centre in Monash University, Prato Centre, Prato, Italy, a graduate research school in IITB-Monash Research Academy, Mumbai, India and graduate schools in Southeast University-Monash University Joint Graduate School, Suzhou, China and T ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Adelaide Law Review
The ''Adelaide Law Review'' is a scholarly refereed law journal based at the University of Adelaide. It is published twice a year by the Adelaide Law Review Association of the University of Adelaide's Faculty of Law.University of Adelaide, Adelaide Law Review The journal is managed by an editorial committee consisting of staff and students who are invited to take part in the editing process because of their strong academic record. It is subscribed to by 278 of the libraries covered by WorldCat
WorldCat is a union catalog that itemizes the collections of tens of thousands of institutions (mostly libraries), in many countries, that are curren ...
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Sydney Law Review
The ''Sydney Law Review'' is a peer-reviewed generalist law journal established in 1953 and published by the Sydney Law School. The Review features original peer-reviewed articles, the 'Before the High Court' column, and review essays and book reviews commissioned by the Editorial Board. Students enrolled in the Sydney Law Review unit of study have the opportunity to publish case notes and law reform comments in the journal. References External links * * Sydney Law School, University of Sydney Sydney Law Review archive on AustLII Australasian Legal Information Institute The Australasian Legal Information Institute (AustLII) is an institution operated jointly by the Faculties of Law of the University of Technology Sydney and the University of New South Wales. Its public policy purpose is to improve access to just ... Australian law journals Quarterly journals English-language journals Academic journals established in 1953 {{law-journal-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of New South Wales
The University of New South Wales (UNSW) is a public research university based in Sydney, New South Wales, Australia. It was established in 1949. The university comprises seven faculties, through which it offers bachelor's, master's and doctoral degrees. Its main campus is in the Sydney eastern suburb of Kensington, from the Sydney central business district (CBD). Its creative arts school, UNSW Art & Design (in the faculty of Arts, Design and Architecture), is located in Paddington and it has subcampuses in the Sydney CBD and several other suburbs, including Randwick and Coogee. It has a campus at the Australian Defence Force military academy, ADFA in Canberra, Australian Capital Territory. It has research stations located throughout the state of New South Wales. It is one of the founding members of Group of Eight, a coalition of Australian research-intensive universities and a member of Universitas 21, a global network of research universities. It has international ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Samuel Griffith Society
The Samuel Griffith Society is an Australian conservative legal organisation founded in 1992 by a group led by former Chief Justice of Australia Sir Harry Gibbs, former Senator John Stone, businessman Hugh Morgan and legal academic Greg Craven. Named after Sir Samuel Griffith, one of the architects of the Australian Constitution, the society describes its aims as being: "to undertake and support research into ustralia'sconstitutional arrangements, to encourage and promote widespread debate about the benefits of federalism, and to defend the present Constitution." It holds annual conferences, runs an annual national constitutional law essay competition and publishes an annual journal of conference proceedings entitled "Upholding the Australian Constitution". It is one of a number of groups including the H. R. Nicholls Society, Bennelong Society and Lavoisier Group, that were promoted by Australian business leader and political activist Ray Evans. The Society is currently ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Melbourne University Law Review
The ''Melbourne University Law Review'' is a triannual law journal published by a student group at Melbourne Law School covering all areas of law. It is one of the student-run law journals at the University of Melbourne and is widely regarded as Australia's leading generalist law journal. Students who have completed at least one semester of law are eligible to apply for membership of the editorial board. Applicants are assessed on the basis of their performance in a practical exercise, academic aptitude, and proofreading and editing skills. The 2025 editors are Gabriel Dartnell, Selina Li and Angela Stevens. Occasionally, the journal produces a symposium issue devoted to a particular aspect of law. Past symposium issues have focused on the centenary of the federation of Australia, contemporary human rights in Australia, and tort law. The Review's alumni include two High Court Justices, three Solicitors-General, five Federal Court judges and at least six Supreme Court judges. Ra ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Simon Steward (judge)
Simon Harry Peter Steward (born 9 January 1969) is an Australian judge and former barrister currently serving as a Justice of the High Court of Australia. He was previously a judge of the Federal Court of Australia from 2018 until his appointment to the High Court. Education Steward grew up in Melbourne, attending Sacred Heart School in Kew before going on to Xavier College. He graduated from the Melbourne Law School in 1991 with first-class honours. He later completed a Master of Laws degree in 2000 with a thesis on the constitutional limitation of taxation powers. Professional career After graduating, Steward joined Mallesons Stephen Jaques (now King & Wood Mallesons) as a solicitor within its tax division. He was called to the Victorian Bar in 1999, specialising in revenue law, and was appointed Senior Counsel (SC) in 2009, later converting to Queen's Counsel (QC). He also taught at the Melbourne Law School as a senior fellow. Steward was president of the Victorian Tax ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Vanderstock V Victoria
Vanderstock v Victoria is a High Court of Australia case concerning excise. A charge imposed by the state of Victoria on zero and low emission vehicles (ZLEVs) was ruled invalid on the grounds that it imposed a duty of excise as defined by Section 90 of the Constitution. It overruled '' Dickenson's Arcade Pty Ltd v Tasmania'', and imposed a broad view of an excise as defined by Section 90. Facts The ''Zero and Low Emission Vehicle Distance-based Charge Act 2021'', which came into effect on 1 July 2021, imposed a charge on the use of electric, hydrogen, and plug-in hybrid electric vehicles (collectively referred to as ZLEVs) on Victorian roads. The charge was 2.5 cents per kilometre for electric and hydrogen vehicles, and 2.0 cents per kilometre for plug-in hybrid electric vehicles. The charge was introduced to ensure ZLEV owners paid for the maintenance of the road network, as ZLEVs would not be subject to the fuel excise. In September of 2021, Melbourne ZLEV drivers Chris Vand ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Stamp Duty
Stamp duty is a tax that is levied on single property purchases or documents (including, historically, the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions). Historically, a physical revenue stamp had to be attached to or impressed upon the document to show that stamp duty had been paid before the document was legally effective. More modern versions of the tax no longer require an actual stamp. The duty is thought to have originated in Venice in 1604, being introduced (or re-invented) in Spain in the 1610s, the Spanish Netherlands in the 1620s, France in 1651, and England in 1694. German economist Silvio Gesell proposed in 1891 that demurrage currency could be enabled by stamp duties, which would in turn stimulate economic growth. Gesell referred to this monetary policy as Freigeld. Usage by country Australia The Australian Federal Government does not levy stamp duty. However, stamp duties are levied ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Anthony Mason (judge)
Sir Anthony Frank Mason HonFAIB DistFRSN (born 21 April 1925) is an Australian judge who served as the ninth Chief Justice of Australia, in office from 1987 to 1995. He was first appointed to the High Court in 1972, having previously served on the Supreme Court of New South Wales. Early life Mason was born in Sydney on 21 April 1925. He was one of four children born to Eileen () and Frank Maxwell Mason. His father, a World War I veteran and Military Cross recipient, was a registered surveyor who developed a substantial practice on the North Shore of Sydney. He served terms as president of the New South Wales bodies for surveying and town planning. Mason received his early education at Kincoppal, Elizabeth Bay, where he was an acquaintance of future federal attorney-general Tom Hughes. He went on to attend Sydney Grammar School and became interested in law through his uncle Harold Mason, a prominent Sydney barrister who served briefly in state parliament. His mother ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
