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Rainsong Holdings Pty Ltd v Australian Capital Territory
Judgment date: 7/12/1993
Court: HCA
Judge: Mason CJ, Brennan, Deane, Dawson, Toohey, Gaudron, McHugh JJ
Citation:
(1993) 118 ALR 47;
(1993) 178 CLR 634;
(1993) 27 ATR 42;
(1993) 68 ALJR 87;
(1993) 93 ATC 5087;
[1993] HCA 68;
Catchwords: Taxation and revenue; Customs and excise; Business franchise licence fees; Territory Act;
Constitutional law; Commonwealth powers; Exclusive power to impose customs and excise duties; Territory legislation;