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Hematite Petroleum Pty Ltd v State of Victoria
Judgment date: 5/08/1983
Court: HCA
Judge: Gibbs CJ, Mason, Murphy, Wilson, Brennan & Deane JJ
Citation:
(1983) 151 CLR 599;
(1983) 47 ALR 641;
(1983) 57 ALJR 591;
[1983] HCA 23;
BC8300083;
Catchwords: Taxation and revenue; Customs and excise; Excise duties; Tax on step in production;
Constitutional law; Constitution; Power to impose excise duties; Pipeline operation fee;