Bolton v Madsen
Encyclopedia
Bolton v Madsen 110 CLR
264 is a High Court of Australia
case that dealt with section 90 of the Australian Constitution
, which prohibits States from levying excise
duty.
This case followed Dennis Hotels Pty Ltd v Victoria
. It upheld the broad approach to excise, that is, excise duties are taxes on goods at some stage in their production or distribution before they reach consumers. Furthermore, the case supported the criterion of liability approach, that is, a tax must be applied directly to the goods. The judges gave some guidance on the required relationship; the relationship is satisfied "if the tax is calculated by reference to the quantity or value of goods produced or dealt with in the relevant period" (as summarised by Mason J in Hematite Petroleum Pty Ltd v Victoria
). This approach, of ensuring that the burden is down the line ensures that it is conformant with the original description of excise in Peterswald v Bartley
. The mere fact that there was an increase in the price of goods is insufficient.
Commonwealth Law Reports
The Commonwealth Law Reports are the authorised reports of decisions of the High Court of Australia. The CLR are published by the Lawbook Company, a division of Thomson Reuters...
264 is a High Court of Australia
High Court of Australia
The High Court of Australia is the supreme court in the Australian court hierarchy and the final court of appeal in Australia. It has both original and appellate jurisdiction, has the power of judicial review over laws passed by the Parliament of Australia and the parliaments of the States, and...
case that dealt with section 90 of the Australian Constitution
Constitution of Australia
The Constitution of Australia is the supreme law under which the Australian Commonwealth Government operates. It consists of several documents. The most important is the Constitution of the Commonwealth of Australia...
, which prohibits States from levying excise
Excise
Excise tax in the United States is a indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are far from uniform throughout the United States...
duty.
This case followed Dennis Hotels Pty Ltd v Victoria
Dennis Hotels Pty Ltd v Victoria
Dennis Hotels Pty Ltd v Victoria 104 CLR 529 is a High Court of Australia case that deals with section 90 of the Australian Constitution, which prohibits States from levying customs or excise duties...
. It upheld the broad approach to excise, that is, excise duties are taxes on goods at some stage in their production or distribution before they reach consumers. Furthermore, the case supported the criterion of liability approach, that is, a tax must be applied directly to the goods. The judges gave some guidance on the required relationship; the relationship is satisfied "if the tax is calculated by reference to the quantity or value of goods produced or dealt with in the relevant period" (as summarised by Mason J in Hematite Petroleum Pty Ltd v Victoria
Hematite Petroleum Pty Ltd v Victoria
Hematite Petroleum Pty Ltd v Victoria 151 CLR 599 is a High Court of Australia case that deals with section 90 of the Australian Constitution.- Background :...
). This approach, of ensuring that the burden is down the line ensures that it is conformant with the original description of excise in Peterswald v Bartley
Peterswald v Bartley
Peterswald v Bartley 1 CLR 497 is an early High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise....
. The mere fact that there was an increase in the price of goods is insufficient.