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"Section 90 of the Constitution and Victorian Stamp Duty on Dealings in Goods"   flag 

(2001) 4 Journal of Australian Taxation 133
Sampathy, Patricia
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
NSW Act (NSW)
Business Franchise Licences (Tobacco) Act 1987 (NSW)
Stock Act 1915 (Qld)
Duties Act 2000 (Vic) s90
Livestock Disease Control Act 1994 (Vic) s90
Stamps Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"A loss of state autonomy: implications of the Ha and Hammond decisions" (1998) 27 Australian Tax Review 30 Australian Tax Review Australia circa 1998 Legal Online / Informit flag 2
"State license fees, the Constitution and the High Court" (1997) 71 (10) Law Institute Journal 60 Law Institute Journal Australia - Victoria circa 1997 AustLII flag 2
"What is a Tax? - the Erosion of the Latham Definition" (1996) 6 Revenue Law Journal 43 Revenue Law Journal Australia circa 1996 Informit flag 4
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 69
"Section 90 and Excise Duties: A Crisis of Interpretation" (1987) 16 Melbourne University Law Review 296 Melbourne University Law Review Australia circa 1987 AustLII flag 5
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
Evda Nominees Pty Ltd v Victoria [1984] HCA 18; (1984) 154 CLR 311; 52 ALR 401; 58 ALJR 307 High Court of Australia Australia - Commonwealth circa 1984 AustLII flag 55
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 80
Logan Downs (1977) 137 CLR 61 Australia - Commonwealth circa 1977 Legal Online / Westlaw flag 1
Dickenson's Arcade (1974) 13 CLR 177 Australia - Commonwealth circa 1974 Legal Online / Westlaw flag 1
(1974) 130 CLR 177 (1974) 130 CLR 177 Australia - Commonwealth circa 1974 Legal Online / Westlaw flag 80
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
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
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
Bolton v Madsen [1963] HCA 16; (1963) 110 CLR 264; [1963] ALR 518; 37 ALJR 35 High Court of Australia Australia - Commonwealth 6 Jun 1963 AustLII flag 42
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
Parton [1949] HCA 67; (1949) 80 CLR 229; [1950] ALR 55 High Court of Australia Australia - Commonwealth 21 Dec 1949 AustLII flag 90
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 219
Peterswald v Bartley [1904] HCA 21; (1904) 1 CLR 497; 10 ALR (CN) 65 High Court of Australia Australia - Commonwealth 13 Sep 1904 AustLII flag 69

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