About: Section 90 of the Constitution of Australia

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Section 90 of the Constitution of Australia prohibits the States from imposing customs duties and of excise. The section bars the States from imposing any tax that would be considered to be of a customs or excise nature. While customs duties are easy to determine, the status of excise, as summarised in Ha v New South Wales, is that it consists of "taxes on the production, manufacture, sale or distribution of goods, whether of foreign or domestic origin." This effectively means that States are unable to impose sales taxes.

Attributes	Values
rdfs:label	Section 90 of the Constitution of Australia (en)
rdfs:comment	Section 90 of the Constitution of Australia prohibits the States from imposing customs duties and of excise. The section bars the States from imposing any tax that would be considered to be of a customs or excise nature. While customs duties are easy to determine, the status of excise, as summarised in Ha v New South Wales, is that it consists of "taxes on the production, manufacture, sale or distribution of goods, whether of foreign or domestic origin." This effectively means that States are unable to impose sales taxes. (en)
dcterms:subject	Australian constitutional law Australian Customs and Border Protection Service
Wikipage page ID	46564527 (xsd:integer)
Wikipage revision ID	1034080507 (xsd:integer)
Link from a Wikipage to another Wikipage	Australian constitutional law Bolton v Madsen Dennis Hotels Pty Ltd v Victoria John Stuart Mill Peterswald v Bartley University of New South Wales Melbourne University Law Review Monash University Adelaide Law Review Samuel Griffith Society Parton v Milk Board (Vic) Stamp duty Ha v New South Wales Harry Gibbs Hematite Petroleum Pty Ltd v Victoria High Court of Australia Australian Customs and Border Protection Service H. C. Sleigh and Company Excise Sydney Law Review Excise duties
Link from a Wikipage to an external page	http://www.buseco.monash.edu.au/blt/jat/2001-issue1-sampathy.pdf%7Cjournal= http://www.austlii.edu.au/au/journals/MelbULawRw/1987/20.html%7Cjournal= http://www.austlii.edu.au/au/journals/SydLRev/1998/7.html%7Cjournal= http://www.austlii.edu.au/au/journals/UNSWLawTD/1997/2.html%7Cpublisher= http://www.parliament.nsw.gov.au/prod/parlment/publications.nsf/0/130c730fbc22a24fca256ecf00096add/$FILE/16-97.pdf%7Clocation= https://digital.library.adelaide.edu.au/dspace/bitstream/2440/45112/1/alr_V10n3_1986_HanSec.pdf%7Cjournal= http://www.samuelgriffith.org.au/papers/html/volume5/v5chap6.htm%7Ctitle=
sameAs	Section 90 of the Constitution of Australia Section 90 of the Constitution of Australia Section 90 of the Constitution of Australia Section 90 of the Constitution of Australia
dbp:wikiPageUsesTemplate	dbt:Constitution_of_Australia dbt:Cite_book dbt:Cite_conference dbt:Cite_journal dbt:Cite_thesis dbt:Div_col dbt:Div_col_end dbt:Endash dbt:Quote dbt:Reflist dbt:Sfn dbt:Use_Australian_English dbt:Use_dmy_dates dbt:Cite_AustLII
has abstract	Section 90 of the Constitution of Australia prohibits the States from imposing customs duties and of excise. The section bars the States from imposing any tax that would be considered to be of a customs or excise nature. While customs duties are easy to determine, the status of excise, as summarised in Ha v New South Wales, is that it consists of "taxes on the production, manufacture, sale or distribution of goods, whether of foreign or domestic origin." This effectively means that States are unable to impose sales taxes. Whether a State tax is of an excise nature or not has been the subject of numerous cases in the High Court of Australia, and it has had difficulty in reaching a clear majority opinion as to how "excise" should be interpreted in specific circumstances. It has been described as "one of the significant failures of the High Court." (en)
prov:wasDerivedFrom	wikipedia-en:Section_90_of_the_Constitution_of_Australia?oldid=1034080507&ns=0
page length (characters) of wiki page	13132 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Section_90_of_the_Constitution_of_Australia
is Link from a Wikipage to another Wikipage of	Bolton v Madsen Dennis Hotels Pty Ltd v Victoria Peterswald v Bartley Chapter IV of the Constitution of Australia Matthews v Chicory Marketing Board (Vic) Constitutional basis of taxation in Australia Anderson's Pty Ltd v Victoria Parton v Milk Board (Vic) Ha v New South Wales Hematite Petroleum Pty Ltd v Victoria Dickenson's Arcade Pty Ltd v Tasmania Import-Export Clause R v Barger Fiscal imbalance in Australia Reserved powers doctrine
is foaf:primaryTopic of	wikipedia-en:Section_90_of_the_Constitution_of_Australia

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