Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Ha v State of New South Wales; Walter Hammond & Associates v State of NSW
Judgment date: 5/08/1997
Court: HCA
Judge: Brennan CJ, Dawson, Toohey, Gaudron, McHugh, Gummow & Kirby
Citation:
(1997) 146 ALR 355;
(1997) 189 CLR 465;
(1997) 36 ATR 319;
(1997) 71 ALJR 1080;
(1997) 97 ATC 4674;
[1997] 11 Leg Rep 2;
[1997] HCA 34;
Catchwords: Taxation and revenue; Customs and excise; Business franchise licence fees; Whether constitute excise;
Constitutional law; States; Exclusive power of Commonwealth to levy excise duties; Definition of excise duty;
Constitutional law; States; State legislation; Validity of provisions in State Act imposing licence fees;