Consumption Taxes and Section 90 of the Australian Constitution
Article
Article Title | Consumption Taxes and Section 90 of the Australian Constitution |
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ERA Journal ID | 17018 |
Article Category | Article |
Authors | Gray, Anthony |
Journal Title | Australian Tax Forum: a journal of taxation policy, law and reform |
Journal Citation | 38 (2), pp. 305-330 |
Article Number | 5 |
Number of Pages | 26 |
Year | 2023 |
Publisher | Taxation Institute of Australia |
Place of Publication | Australia |
ISSN | 0812-695X |
Web Address (URL) | https://www.taxinstitute.com.au/resources/journals/australian-tax-forum |
Abstract | Although the High Court has settled upon a broad view of “excise” in s 90 of the Constitution, it has excluded from that term a “true” consumption tax, a tax imposed upon the act of consumption. A Victorian tax on zero and low-emission vehicles imposes such a tax, and is under constitutional challenge. This article explains relevant case law on s 90 as it relates to this question. It considers arguments in favour of and against including “true” consumption taxes within the meaning of excise in s 90. It concludes there are stronger arguments, based on precedent, logic and public policy, favouring the inclusion of such taxes within the meaning of excise in the Constitution. |
Keywords | consumption tax excise Australian Constitution s90 |
ANZSRC Field of Research 2020 | 480702. Constitutional law |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | School of Law and Justice |
https://research.usq.edu.au/item/yyz1w/consumption-taxes-and-section-90-of-the-australian-constitution
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