Peterswald v Bartley
Encyclopedia
Peterswald v Bartley 1 CLR
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...

 497 is an early 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...

.

Per Griffith CJ, an excise is a customs duty imposed on goods either in relation to quantity or value when produced or manufactured and not in the sense of a direct or personal tax. His Honour outlined four elements:
  • The goods must be locally produced within the State.
  • The tax must be imposed at the point of production or manufacture.
  • The tax must be imposed in proportion to the quantity or value of the goods in question.
  • It must be an indirect tax that gets passed on to the consumer through a higher price of goods.


His Honour's requirement that the tax be imposed at the point of production or manufacture forms what is known as the narrow approach to section 90. This is no longer the case: Ha v New South Wales
Ha v New South Wales
Ha v New South Wales 189 CLR 465 is a High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise.-Facts:...

.

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