Dickenson's Arcade Pty Ltd v Tasmania
Encyclopedia
Dickenson's Arcade Pty Ltd v Tasmania (1974) 130 CLR
177 is a High Court of Australia
case that dealt with section 90 of the Australian Constitution
.
In this case, the Act in question imposed licences for the sale of tobacco, and the fee was calculated as being 2.5 percent of the retail value of tobacco sold in the 12 month period ending 6 months prior to the licence period. Three judges, namely Gibbs, Menzies and Stephen JJ, applied the criterion of liability approach and held that the fee was not an excise and thus not invalid by section 90 (see Dennis Hotels Pty Ltd v Victoria
). Barwick CJ and Mason J, while disapproving of the criterion of liability approach, felt bound to follow the precedent set by Dennis Hotels, since the facts of that cases were quite similar to those in this case.
The Court, with the exception of McTiernan J, excluded consumption taxes from duties of excise, although such taxes are frequently also a tax on the sale of goods.
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...
177 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...
.
In this case, the Act in question imposed licences for the sale of tobacco, and the fee was calculated as being 2.5 percent of the retail value of tobacco sold in the 12 month period ending 6 months prior to the licence period. Three judges, namely Gibbs, Menzies and Stephen JJ, applied the criterion of liability approach and held that the fee was not an excise and thus not invalid by section 90 (see 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...
). Barwick CJ and Mason J, while disapproving of the criterion of liability approach, felt bound to follow the precedent set by Dennis Hotels, since the facts of that cases were quite similar to those in this case.
The Court, with the exception of McTiernan J, excluded consumption taxes from duties of excise, although such taxes are frequently also a tax on the sale of goods.