About: Parton v Milk Board (Vic)

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Parton v Milk Board (Vic), is a High Court of Australia case that dealt with the meaning of excise in relation to section 90 of the Australian Constitution. In this case, the tax was calculated as a fixed amount per gallon of milk, and imposed on retailers, instead of at the production phase; this was held to be invalid as imposing a duty of excise. This heralded in the broad approach to section 92 - where a "tax upon a commodity at any point in the course of distribution before it reaches the consumer produces the same effect as a tax upon its manufacture or production" (per Dixon J). Rich and Williams JJ agreed with Dixon J, stating that a tax at a later stage in the handling of a good is in effect a tax on the production or manufacture of the good.

Attributes	Values
rdf:type	place yago:Abstraction100002137 yago:Case107308889 yago:Event100029378 yago:Happening107283608 yago:PsychologicalFeature100023100 yago:YagoPermanentlyLocatedEntity
rdfs:label	Parton v Milk Board (Vic) (en)
rdfs:comment	Parton v Milk Board (Vic), is a High Court of Australia case that dealt with the meaning of excise in relation to section 90 of the Australian Constitution. In this case, the tax was calculated as a fixed amount per gallon of milk, and imposed on retailers, instead of at the production phase; this was held to be invalid as imposing a duty of excise. This heralded in the broad approach to section 92 - where a "tax upon a commodity at any point in the course of distribution before it reaches the consumer produces the same effect as a tax upon its manufacture or production" (per Dixon J). Rich and Williams JJ agreed with Dixon J, stating that a tax at a later stage in the handling of a good is in effect a tax on the production or manufacture of the good. (en)
name	Parton v Milk Board (en)
foaf:depiction
dcterms:subject	1949 in Australian law Excise in the Australian Constitution cases 1949 in case law High Court of Australia cases
Wikipage page ID	5622571 (xsd:integer)
Wikipage revision ID	1100119998 (xsd:integer)
Link from a Wikipage to another Wikipage	1949 in Australian law Peterswald v Bartley Dudley Williams (judge) Constitution of Australia Excise in the Australian Constitution cases Chief Justice of Australia Edward McTiernan George Rich George Winterton Australian constitutional law Owen Dixon High Court of Australia 1949 in case law High Court of Australia cases Section 90 of the Constitution of Australia Section 92 of the Constitution of Australia John Latham (jurist) Justices
Link from a Wikipage to an external page	http://www.austlii.edu.au/au/cases/cth/HCA/1949/67.pdf
sameAs	Parton v Milk Board (Vic) Parton v Milk Board (Vic) Parton v Milk Board (Vic)
dbp:wikiPageUsesTemplate	dbt:Abbr dbt:Refimprove dbt:Reflist dbt:Short_description dbt:Use_Australian_English dbt:Use_dmy_dates dbt:Italics_title dbt:Cite_AustLII dbt:Infobox_court_case
thumbnail	wiki-commons:Special:FilePath/Coat_of_Arms_of_Australia.svg?width=300
court	High Court of Australia
judges	Latham CJ, Rich, Dixon, McTiernan and Williams JJ (en)
has abstract	Parton v Milk Board (Vic), is a High Court of Australia case that dealt with the meaning of excise in relation to section 90 of the Australian Constitution. In this case, the tax was calculated as a fixed amount per gallon of milk, and imposed on retailers, instead of at the production phase; this was held to be invalid as imposing a duty of excise. This heralded in the broad approach to section 92 - where a "tax upon a commodity at any point in the course of distribution before it reaches the consumer produces the same effect as a tax upon its manufacture or production" (per Dixon J). Rich and Williams JJ agreed with Dixon J, stating that a tax at a later stage in the handling of a good is in effect a tax on the production or manufacture of the good. Latham CJ dissented, using Peterswald v Bartley, and McTiernan J felt that it should be employed in a narrower sense, to make it fit within what he perceived to be the object of the section, which was to promote a "uniform fiscal policy for the Commonwealth". (en)
date decided	1949-12-21 (xsd:date)
opinions	The broad approach to excise in section 90 is to be taken (en)
gold:hypernym	Court
prov:wasDerivedFrom	wikipedia-en:Parton_v_Milk_Board_(Vic)?oldid=1100119998&ns=0
page length (characters) of wiki page	3190 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Parton_v_Milk_Board_(Vic)
is Link from a Wikipage to another Wikipage of	Dennis Hotels Pty Ltd v Victoria List of High Court of Australia cases Ha v New South Wales Section 90 of the Constitution of Australia
is foaf:primaryTopic of	wikipedia-en:Parton_v_Milk_Board_(Vic)

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