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Gosford Meats PTY LTD v New South Wales

Published online by Cambridge University Press:  24 January 2025

I. A. Udechuku
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Extract

Constitutional law — Commonwealth — Excise duties — Tax on production — Licence to slaughter animals — Fee based on number of animals slaughtered in period prior to licence period — Whether invalid as tax on goods produced or valid as tax on business generally — Whether governed by Dennis Hotels case — Constitution (Cth) s 90 — Meat Industry Act 1978 (NSW) s 11C — Meat Industry (Licensing) Regulations (1980) (NSW) cl 41.

Type
Research Article
Information
Federal Law Review , Volume 16 , Issue 2 , June 1986 , pp. 216 - 222
Copyright
Copyright © 1986 The Australian National University

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References

1 (1985) 155 CLR 368; 59 ALJR 221; 57 ALR 417; High Court of Australia; Gibbs CJ, Mason, Murphy, Wilson, Brennan, Deane and Dawson JJ.

2 Dennis Hotels Pty Ltd v Victoria (1960) 104 CLR 609.

3 s 11C(4).

4 Hematite Petroleum Pty Ltd v Victoria (1983) 151 CLR 599.

5 (1985) 155 CLR 368.

6 Peterswald v Bartley (1904) I CLR 497.

7 Ibid 509.

8 Supra n 2.

9 Dickenson's Arcade Pty Ltd v Tasmania (1974) 130 CLR 177.

10 H C Sleigh Ltd v South Australia (1977) 136 CLR 475.

11 Evda Nominees Pty Ltd v Victoria (1984) 154 CLR 311.

12 Supra n 2.

13 Supran I.

14 lbid.337.

15 lbid.400.

16 Supra n 2.

17 Ibid 559.

18 (1963) 110 CLR 264.

19 Supra n II.

20 (1938) 60 CLR 263.

21 Supra n 2.

22 (1980) 155 CLR 368, 417.

23 Ibid. 407

24 Ibid. 389

25 Ibid. 416

26 Supra n 11.

27 Supra n 9.

28 Supra n II.

29 (1980) 155 CLR 389.