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Parton   flag  91

[1949] HCA 67; (1949) 80 CLR 229; [1950] ALR 55
High Court of Australia
Australia - Commonwealth
21st December, 1949

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Stack v Coast Securities (No 9) Pty Ltd [1983] HCA 36; (1983) 154 CLR 261; 49 ALR 193; (1983) 57 ALJR 731; 1 IPR 193; [1983] ATPR 40-397 High Court of Australia Australia - Commonwealth 12 Oct 1983 AustLII flag 287
Ha v New South Wales [1997] HCA 34; (1997) 189 CLR 465; (1997) 146 ALR 355; (1997) 11 Leg Rep 2; (1997) 71 ALJR 1080; 36 ATR 319 High Court of Australia Australia - Commonwealth 5 Aug 1997 AustLII flag 252
Moorgate Tobacco Co Ltd v Philip Morris Ltd [1980] HCA 32; (1980) 145 CLR 457; (1980) 31 ALR 161; 54 ALJR 479 High Court of Australia Australia - Commonwealth 2 Sep 1980 AustLII flag 230
Capital Duplicators Pty Ltd v Australian Capital Territory [1992] HCA 51; (1992) 177 CLR 248; (1992) 109 ALR 1; (1992) 66 ALJR 794 High Court of Australia Australia - Commonwealth 15 Oct 1992 AustLII flag 148
Luton v Lessels [2002] HCA 13; (2002) 210 CLR 333; (2002) 187 ALR 529; [2002] FLC 98-015; (2002) 76 ALJR 635; (2002) 23 Leg Rep 2; 28 Fam LR 398; 49 ATR 471 High Court of Australia Australia - Commonwealth 11 Apr 2002 AustLII flag 139
Health Insurance Commission v Peverill [1994] HCA 8; (1994) 179 CLR 226; (1994) 119 ALR 675; (1994) 68 ALJR 251 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 123
Deputy Commissioner of Taxation v State Bank of New South Wales [1992] HCA 6; (1992) 174 CLR 219; (1992) 105 ALR 161; (1992) 23 ATR 1; 66 ALJR 250 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 120
Dennis Hotels Pty Ltd v Victoria [1960] HCA 10; (1960) 104 CLR 529; [1960] ALR 129; 33 ALJR 470 High Court of Australia Australia - Commonwealth 26 Feb 1960 AustLII flag 103
Hematite Petroleum Pty Ltd v Victoria [1983] HCA 23; (1983) 151 CLR 599; (1983) 47 ALR 641; (1983) 57 ALJR 591; (1984) 58 ALLR 307 High Court of Australia Australia - Commonwealth 5 Aug 1983 AustLII flag 81
Philip Morris [1989] HCA 38; (1989) 167 CLR 399; 87 ALR 193; (1989) 63 ALJR 520 High Court of Australia Australia - Commonwealth 24 Aug 1989 AustLII flag 68
Capital Duplicators [No 2] [1993] HCA 67; (1993) 178 CLR 561; (1993) 118 ALR 1; 68 ALJR 56; 27 ATR 1 High Court of Australia Australia - Commonwealth 7 Dec 1993 AustLII flag 63
Adamson v West Perth Football Club Inc [1979] FCA 81; (1979) 39 FLR 199; (1979) 27 ALR 475 Federal Court of Australia Australia - Commonwealth 26 Nov 1979 AustLII flag 56
Western Australia v Chamberlain Industries Pty Ltd [1970] HCA 5; (1970) 121 CLR 1 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 41
Sands & McDougall Wholesale Pty Ltd (in liq) v Commissioner of Taxation [1998] VSCA 76; [1999] 1 VR 489; (1998) 147 FLR 323; 40 ATR 322 Supreme Court of Victoria - Court of Appeal Australia - Victoria 14 Oct 1998 AustLII flag 40
Mutual Pools & Staff Pty Ltd v FCT [1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 40
Kewal Krishan Puri & Anr v Punjab [1979] INSC 103; [1979] 3 SCR 1217; (1980) 1 SCC 416; AIR 1980 SC 1008 Supreme Court of India India 4 May 1979 LIIofIndia flag 34
Rekha Mukherjee v Ashish Kumar Das & Anr [1960] INSC 207; [1961] 2 SCR 537; AIR 1961 SC 459 Supreme Court of India India 21 Nov 1960 LIIofIndia flag 34
Moore v The Commonwealth [1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283 High Court of Australia Australia - Commonwealth 22 Mar 1951 AustLII flag 34
Logan Downs Pty Ltd v Queensland [1977] HCA 3; (1977) 137 CLR 59; (1977) 12 ALR 484; 51 ALJR 351 High Court of Australia Australia - Commonwealth 1 Feb 1977 AustLII flag 33
Anderson's Pty Ltd v Victoria [1964] HCA 77; (1964) 111 CLR 353; [1965] ALR 828; 38 ALJR 313 High Court of Australia Australia - Commonwealth 17 Dec 1964 AustLII flag 32
Gosford Meats Pty Ltd v New South Wales [1985] HCA 5; (1985) 155 CLR 368; (1985) 57 ALR 417; 59 ALJR 221 High Court of Australia Australia - Commonwealth 13 Feb 1985 AustLII flag 31
Ausnet Transmission Group Pty Ltd v FCT [2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; [2015] ATC 20-521; (2015) 89 ALJR 707 High Court of Australia Australia - Commonwealth 5 Aug 2015 AustLII flag 30
Western Australia v Hamersley Iron Pty Ltd [No 1] [1969] HCA 42; (1969) 120 CLR 42; [1969] ALR 817; (1969) 43 ALJR 351; 1 ATR 267 High Court of Australia Australia - Commonwealth 12 Sep 1969 AustLII flag 27
Swift Australian Co (Pty) Ltd v Boyd Parkinson [1962] HCA 41; (1962) 108 CLR 189; [1963] ALR 724; 36 ALJR 148 High Court of Australia Australia - Commonwealth 8 Aug 1962 AustLII flag 27
Pty Ltd v Western Australia [1974] HCA 10; (1974) 130 CLR 245; (1974) 2 ALR 513; 48 ALJR 122; 8 ATD 379 High Court of Australia Australia - Commonwealth 1 Apr 1974 AustLII flag 25
In Marriage of Smith [No 2] [1985] FamCA 16; [1985] FLC 91-604; (1985) 64 ALR 227; (1985) 81 FLR 251; (1985) 10 Fam LR 283 Family Court of Australia Australia 15 Apr 1985 AustLII flag 18
Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; (2008) 173 FCR 359; (2008) 74 ATR 676 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 14
Telstra Corporation Ltd v Hurstville City Council [2000] FCA 1887; (2000) 105 FCR 322; 181 ALR 406 Federal Court of Australia Australia - Commonwealth 21 Dec 2000 AustLII flag 14
Vanderstock v Victoria [2023] HCA 30; (2023) 98 ALJR 208 High Court of Australia Australia - Commonwealth 18 Oct 2023 AustLII flag 12
Qureshi v Minister for Immigration and Multicultural and Indigenous Affairs [2005] FCA 11; 142 FCR 444; 214 ALR 525; 83 ALD 28 Federal Court of Australia Australia - Commonwealth 17 Jan 2005 AustLII flag 12
Whitehouse v Queensland [1960] HCA 11; (1960) 104 CLR 609 High Court of Australia Australia - Commonwealth 26 Feb 1960 AustLII flag 8
Commissioner for ACT Revenue v Kithock Pty Ltd [2000] FCA 1098; 102 FCR 42; 181 ALR 609; 45 ATR 43 Federal Court of Australia Australia - Commonwealth 11 Aug 2000 AustLII flag 6
Eclipse Resources Pty Ltd v Minister for Environment [2017] WASCA 90; (2017) 223 LGERA 313 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 12 May 2017 AustLII flag 5
Knight v Victoria [2014] FCA 369; (2014) 221 FCR 561; (2014) 314 ALR 644 Federal Court of Australia Australia - Commonwealth 11 Apr 2014 AustLII flag 4
Australian Capital Territory v Queanbeyan City Council [2010] FCAFC 124; (2010) 188 FCR 541; (2010) 273 ALR 553 Federal Court of Australia Australia - Commonwealth 24 Sep 2010 AustLII flag 4
Queanbeyan City Council v ACTEW Corporation Ltd [2009] FCA 943; (2009) 178 FCR 510; (2009) 258 ALR 692 Federal Court of Australia Australia - Commonwealth 24 Aug 2009 AustLII flag 3
Wheeler v War Veterans' Home [1953] HCA 29; 89 CLR 353; [1954] ALR 19 High Court of Australia Australia - Commonwealth 3 Dec 1953 AustLII flag 3
David John Olifent v Workcover Corporation of South Australia [1996] SASC 5894 Supreme Court of South Australia Australia - South Australia 21 Nov 1996 AustLII flag 2
Verguier Pty Ltd v Ramelius Resources Ltd [2019] FCA 796 Federal Court of Australia Australia - Commonwealth 30 May 2019 AustLII flag 1
Seven Fields Property Pty Ltd v Murray Valley Citrus Board [2013] VSC 423 Supreme Court of Victoria Australia - Victoria 16 Aug 2013 AustLII flag 1
Ha v NSW S45/1996 [1997] HCATrans 99 High Court of Australia Australia - Commonwealth 13 Mar 1997 AustLII flag 1
Seven Fields Property Pty Ltd v Murray Valley Citrus Board [No 2] [2013] VSC 513 Supreme Court of Victoria Australia - Victoria 25 Sep 2013 AustLII flag
"Table of Cases" [2012] ELECD 48 Edited Legal Collections Data Australia circa 2012 AustLII flag
Luton v Lessels C40/1995 [2001] HCATrans 495 High Court of Australia Australia - Commonwealth 11 Oct 2001 AustLII flag
Arnold's Autos v The Commissioner for Australian Capital Territory Revenue [1999] ACTSC 85 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 11 Aug 1999 AustLII flag
Airservices Australia v Canadian Airlines International Ltd C22/1998 [1999] HCATrans 81 High Court of Australia Australia - Commonwealth 14 Apr 1999 AustLII flag
Walter Hammond & Associates Pty Ltd v NSW S165/1996 [1997] HCATrans 100 High Court of Australia Australia - Commonwealth 13 Mar 1997 AustLII flag
Ha v NSW S45/1996 [1997] HCATrans 97 High Court of Australia Australia - Commonwealth 12 Mar 1997 AustLII flag
Walter Hammond & Associates Pty Ltd v NSW S165/1996 [1997] HCATrans 98 High Court of Australia Australia - Commonwealth 12 Mar 1997 AustLII flag
"Excise taxation in the Australian federation" [1997] UNSWLawTD 3 Gray, Anthony Australia circa 1997 AustLII flag
Re LE Stack; Wenlowe Pty Ltd; Wenlowe Pty Ltd; R Mackie and Staff (Vic) Pty Ltd v Coast Securities No9 Pty Ltd Qld [1983] FCA 47 Federal Court of Australia Australia - Commonwealth 23 Mar 1983 AustLII flag
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
Evidence (Interim) [1985] ALRC 26 Australian Law Reform Commission Australia circa 1985 AustLII flag 11

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Use of History and Other Facts in the Reasoning of the High Court of Australia, The" (2001) 20 University of Tasmania Law Review 129 Selway, Bradley Australia - Tasmania circa 2001 AustLII flag 17
"Good, the Bad and the Ugly: Judicial Literacy and Australian Cultural Cringe, The" (1989-1990) 12 Adelaide Law Review 431 Meehan, Michael Australia circa 1990 AustLII flag 10
"The Meaning of Constitutional Terms: Essential Features, Family Resemblance and Theory-Based Approaches" (2006) 29 University of New South Wales Law Journal 207 Evans, Simon Australia circa 2006 AustLII flag 7
"Meaning of Matter: A Matter of Meaning - Some Problems of Accrued Jurisdiction, The" (1988) 14 Monash University Law Review 158 Aitken, Lee Australia circa 1988 AustLII flag 7
"Commonwealth Power to Regulate Industrial Pollution" (1975-1976) 10 Melbourne University Law Review 577 Opie, Haydeb Australia circa 1976 AustLII flag 6
"Law Applicable in Federal Jurisdiction, The" (1975-1976) 1 University of New South Wales Law Journal 327 O'Brien, Bernard Australia circa 1976 AustLII flag 6
"Historical Survey of the Victorian Constitution, 1856 to 1956, A" (1957-1958) 1 Melbourne University Law Review 9 Cowen, Zelman Australia circa 1958 AustLII flag 6
An Introduction to the Jurisdiction of the Federal Court of Australia [2007] FedJSchol 15 The Hon Justice James Allsop Australia circa 2007 AustLII flag 5
"Come in Spinner: Section 90 of the Constitution and the Future of State Government Finances" (1999) 21 Sydney Law Review 627 Williams, John M Australia circa 1999 AustLII flag 4
"Section 90 of the Commonwealth Constitution: Fiscal Federalism or Economic Unity" (1985-1986) 10 Adelaide Law Review 365 Hanks, Peter Australia circa 1986 AustLII flag 4
"The 2017 Winterton Lecture Sir Owen Dixon Today" (2018) 43 University of Western Australia Law Review 30 Gummow, William Australia - Western Australia circa 2018 AustLII flag 3
"The High Court and Section 90 of the Constitution" (1976) 7 Federal Law Review 1 Coper, Michael Australia circa 1976 AustLII flag 3
"A Battle and a Gamble: the Spectre of an Adverse Costs Order in Constitutional Litigation" (2010) 22 (3) Bond Law Review 82 Keyzer, Patrick Australia circa 2010 AustLII flag 2
"The Sir Harry Gibbs Oration" (2006) 25 University of Queensland Law Journal 65 Jackson, David Australia circa 2006 AustLII flag 2
"Judicial Activism - A Riposte to the Counter-Reformation" (2005) 11 Otago Law Review 1 Kirby, Michael New Zealand circa 2005 NZLII flag 2
"State license fees, the Constitution and the High Court" (1997) 71 (10) Law Institute Journal 60 Morabito, Vince; Bellamy, Neil Australia - Victoria circa 1997 AustLII flag 2
"Ejecting the Blank Tape Levy: Australian Tape Manufacturers Association Ltd v Commonwealth of Australia" (1994) 16 Sydney Law Review 537 Challis, Darren Australia circa 1994 AustLII flag 2
"Consumption Taxes, Licence Fees and Excise Duties" (1973-1974) 9 Melbourne University Law Review 735 Cremean, Damien J Australia circa 1974 AustLII flag 2
"Precedent and Policy: Australian Industrial Relations Reform in the 21st Century Using the Corporations Power" (2005) 10 Deakin Law Review 440 Gray, Anthony Australia circa 2005 AustLII flag 1
"Section 92: Quo Vadis" (1989) 19 University of Western Australia Law Review 90 Cullen, Richard Australia - Western Australia circa 1989 AustLII flag 1
"Mr Justice H v Evatt and the High Court " (1966) 2 Australian Bar Gazette 3 Cowen, Zelman Australia circa 1966 AustLII flag 1
"Vanderstock v Victoria: Are 'True' Consumption Taxes Forbidden to the States by Section 90 of the Australian Constitution?" (2022) 44 Sydney Law Review 591 Gray, Anthony Australia circa 2022 AustLII flag
"Section 96 of the Constitution: Developments in Methodology and Interpretation" (2015) 34 University of Tasmania Law Review 54 Chordia, Shipra Australia - Tasmania circa 2015 AustLII flag
"Table of Cases" [2012] ELECD 48 Edited Legal Collections Data Australia circa 2012 AustLII flag
"The High Court of Australia and modes of constitutional interpretation" (FCA) [2007] FedJSchol 10 Kenny, Justice Susan Australia circa 2007 AustLII flag
"Section 90 of the Constitution and Victorian Stamp Duty on Dealings in Goods" (2001) 4 Journal of Australian Taxation 133 Sampathy, Patricia Australia circa 2001 AustLII flag
State Government Mining Royalties: Requited Taxes or Duties of Excise? [2000] MurUEJL 31 Murdoch University Electronic Journal of Law Australia circa 2000 AustLII flag
"Ha v New South Wales; Walter Hamond & Associates v New South Wales " (1998) 20 Sydney Law Review 182 Halliday, Niel Australia circa 1998 AustLII flag
"Excise taxation in the Australian federation" [1997] UNSWLawTD 3 Gray, Anthony Australia circa 1997 AustLII flag
"What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4 Morabito, Vince; Barkoczy, Stephen Australia circa 1996 AustLII flag
"State Taxation: Unrequited Revenue and the Shadow of Section 90" (1994) 22 (3) Federal Law Review 476 McLeod, Neil Australia circa 1994 AustLII flag
Review of Western Australian State Taxes 1994 - Chapter Nine - Federal-State Financial Relations [1994] MurUEJL 25 Murdoch University Electronic Journal of Law Australia circa 1994 AustLII flag
Review of Western Australian State Taxes 1994 - Chapter Twelve - Stamp Duty and Financial Taxes in the 21st Century [1994] MurUEJL 31 Murdoch University Electronic Journal of Law Australia circa 1994 AustLII flag
Review of Western Australian State Taxes - Chapter Five - Business Franchise Licence Fees [1994] MurUEJL 4 Murdoch University Electronic Journal of Law Australia circa 1994 AustLII flag
"Section 90 - Ninety Years on Recent Suggestions of an Implied 'Bill of Rights' in the Constitution, Considered as Part of a General Trend in Constitutional Interpretation" (1992-1993) 21 (2) Federal Law Review 228 Dixon, Nicolee J Australia circa 1993 AustLII flag
"Taxation and the Environment: Part 1 - Green Taxes and Related Instruments in Australia" [1992] AUEnvLawNews 28 (1992) 1 Australian Environmental Law News 52 Buckley, Ralf Australia circa 1992 AustLII flag
"Section 90 of the Constitution and the Problem of Precedent" (1986) 16 (2) Federal Law Review 170 Opeskin, B Australia circa 1986 AustLII flag
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag
"Structural Problems for a Guaranteed Minimum Income and a Job Guarantee Scheme" (1980) 11 Federal Law Review 19 Arup, Christopher Australia circa 1980 AustLII flag
"Dennis Hotels Pty Ltd v Victoria (Constitutional Law)" (1960) 2 Melbourne University Law Review 543 Wilkin, J G Australia circa 1960 AustLII flag
"Constitutional and Administrative Law" (1952-1955) 2 University of Queensland Law Journal 59 Anderson, Ross Australia circa 1955 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Acts Interpretation Act 1930 (Cth)
Dried Fruits Act 1928 (Cth)
Finance (Taxation Management) Act 1926 (NSW)
Milk Act 1931 (NSW)
Milk and Dairy Supervision Act 1928 (Vic)
Milk Board Act 1933 (Vic)
Milk Board Act 1936 (Vic)
Milk Board Act 1939 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Airservices Australia v Canadian Airlines International Ltd C22/1998 [1999] HCATrans 81 High Court of Australia Australia - Commonwealth 14 Apr 1999 AustLII flag
"Ha v New South Wales; Walter Hamond & Associates v New South Wales " (1998) 20 Sydney Law Review 182 Halliday, Niel Australia circa 1998 AustLII flag
Walter Hammond & Associates Pty Ltd v NSW S165/1996 [1997] HCATrans 100 High Court of Australia Australia - Commonwealth 13 Mar 1997 AustLII flag
Walter Hammond & Associates Pty Ltd v NSW S165/1996 [1997] HCATrans 98 High Court of Australia Australia - Commonwealth 12 Mar 1997 AustLII flag
Ha v NSW S45/1996 [1997] HCATrans 97 High Court of Australia Australia - Commonwealth 12 Mar 1997 AustLII flag
"Excise taxation in the Australian federation" [1997] UNSWLawTD 3 Gray, Anthony Australia circa 1997 AustLII flag
"What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4 Morabito, Vince; Barkoczy, Stephen Australia circa 1996 AustLII flag
"State Taxation: Unrequited Revenue and the Shadow of Section 90" (1994) 22 (3) Federal Law Review 476 McLeod, Neil Australia circa 1994 AustLII flag
Review of Western Australian State Taxes 1994 - Chapter Nine - Federal-State Financial Relations [1994] MurUEJL 25 Murdoch University Electronic Journal of Law Australia circa 1994 AustLII flag
Review of Western Australian State Taxes 1994 - Chapter Twelve - Stamp Duty and Financial Taxes in the 21st Century [1994] MurUEJL 31 Murdoch University Electronic Journal of Law Australia circa 1994 AustLII flag
Review of Western Australian State Taxes - Chapter Five - Business Franchise Licence Fees [1994] MurUEJL 4 Murdoch University Electronic Journal of Law Australia circa 1994 AustLII flag
"Section 90 - Ninety Years on Recent Suggestions of an Implied 'Bill of Rights' in the Constitution, Considered as Part of a General Trend in Constitutional Interpretation" (1992-1993) 21 (2) Federal Law Review 228 Dixon, Nicolee J Australia circa 1993 AustLII flag
"Taxation and the Environment: Part 1 - Green Taxes and Related Instruments in Australia" [1992] AUEnvLawNews 28 (1992) 1 Australian Environmental Law News 52 Buckley, Ralf Australia circa 1992 AustLII flag
"Section 90 of the Constitution and the Problem of Precedent" (1986) 16 (2) Federal Law Review 170 Opeskin, B Australia circa 1986 AustLII flag
Re LE Stack; Wenlowe Pty Ltd; Wenlowe Pty Ltd; R Mackie and Staff (Vic) Pty Ltd v Coast Securities No9 Pty Ltd Qld [1983] FCA 47 Federal Court of Australia Australia - Commonwealth 23 Mar 1983 AustLII flag
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag
"Structural Problems for a Guaranteed Minimum Income and a Job Guarantee Scheme" (1980) 11 Federal Law Review 19 Arup, Christopher Australia circa 1980 AustLII flag
"Dennis Hotels Pty Ltd v Victoria (Constitutional Law)" (1960) 2 Melbourne University Law Review 543 Wilkin, J G Australia circa 1960 AustLII flag
"Constitutional and Administrative Law" (1952-1955) 2 University of Queensland Law Journal 59 Anderson, Ross Australia circa 1955 AustLII flag

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