Consumption taxes and section 90 of the Australian Constitution Anthony Gray
By: Gray, Anthony
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL CONSUMO | IMPUESTOS ESPECIALES | DERECHO CONSTITUCIONAL TRIBUTARIO | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 38, n. 2, 2023, p. 305-330Summary: Although the High Court has settled upon a broad view of “excise” in s 90 of the Constitution, it has excluded from that term a “true” consumption tax, a tax imposed upon the act of consumption. A Victorian tax on zero and low-emission vehicles imposes such a tax, and is under constitutional challenge. This article explains relevant case law on s 90 as it relates to this question. It considers arguments in favour of and against including “true” consumption taxes within the meaning of excise in s 90. It concludes there are stronger arguments, based on precedent, logic and public policy, favouring the inclusion of such taxes within the meaning of excise in the Constitution.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2023/2-5 (Browse shelf) | Available | OP 1867/2023/2-5 |
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Resumen.
Although the High Court has settled upon a broad view of “excise” in s 90 of the Constitution, it has excluded from that term a “true” consumption tax, a tax imposed upon the act of consumption. A Victorian tax on zero and low-emission vehicles imposes such a tax, and is under constitutional challenge. This article explains relevant case law on s 90 as it relates to this question. It considers arguments in favour of and against including “true” consumption taxes within the meaning of excise in s 90. It concludes there are stronger arguments, based on precedent, logic and public policy, favouring the inclusion of such taxes within the meaning of excise in the Constitution.
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