Vanderstock v Victoria: Are "True" Consumption Taxes Forbidden to the States by Section 90 of the Australian Constitution?
Article
Article Title | Vanderstock v Victoria: Are "True" Consumption Taxes Forbidden to the States by Section 90 of the Australian Constitution? |
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ERA Journal ID | 33954 |
Article Category | Article |
Authors | Gray, Anthony |
Journal Title | The Sydney Law Review |
Journal Citation | 44 (4), pp. 591-603 |
Number of Pages | 13 |
Year | 2022 |
Publisher | University of Sydney |
Place of Publication | Australia |
ISSN | 0082-0512 |
Web Address (URL) | https://www.sydney.edu.au/law/our-research/sydney-law-review.html |
Abstract | The High Court of Australia will soon consider a constitutional challenge to recent Victorian legislation that imposes a fee on the use of a zero or lowemission vehicle. The challenge argues that such a fee is an excise tax, prohibited to the States by s 90 of the Australian Constitution. The Court will need to consider the current orthodoxy that a consumption tax is not an excise, and its longstanding interpretation of s 90. This column submits the High Court should extend the existing definition of excise to include true taxes on consumption. This would be most consistent with the view of the purpose of s 90 accepted by the High Court since 1949, and would remove an anomaly from existing law. |
Keywords | excise consumption tax s90 Australian Constitution |
Contains Sensitive Content | Does not contain sensitive content |
ANZSRC Field of Research 2020 | 480702. Constitutional law |
Byline Affiliations | School of Law and Justice |
https://research.usq.edu.au/item/q8yq3/vanderstock-v-victoria-are-true-consumption-taxes-forbidden-to-the-states-by-section-90-of-the-australian-constitution
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