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Section 90 of the Constitution and the Problem of Precedent

Published online by Cambridge University Press:  24 January 2025

Brian Opeskin
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Extract

Section 90 of the Australian Constitution provides that:

On the imposition of uniform duties of customs the power of the Parliament to impose duties of customs and of excise, and to grant bounties on the production or export of goods, shall become exclusive.

On the imposition of uniform duties of customs all laws of the several States imposing duties of customs or of excise, or offering bounties on the production or export of goods, shall cease to have effect, but any grant of or agreement for any such bounty lawfully made by or under the authority of the Government of any State shall be taken to be good if made before the thirtieth day of June, one thousand eight. hundred and ninety-eight, and not otherwise.

Type
Research Article
Information
Federal Law Review , Volume 16 , Issue 2 , June 1986 , pp. 170 - 211
Copyright
Copyright © 1986 The Australian National University

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Footnotes

I am indebted to Associate Professor Michael Coper for helpful comments on an earlier draft of this paper.

References

1 Harrison Moore, W, The Constitution of the Commonwealth of Australia (2 ed 1910) 26.Google Scholar

2 S 27, 13 & 14 Vic c 59 (1850).

3 Harrison Moore, W, supra n I, 22-23Google Scholar.

4 A customs union is an association of States in which all barriers to trade are eliminated between member States and a common tariff is applied to imports from all non-member States.

5 S 4, Customs Tariff Act 1902 (Cth).

6 S 91 creates two exceptions to the principle of Commonwealth exclusivity over bounties established bys 90. These relate first to bounties on the mining of gold, silver and other metals, and secondly to bounties granted with the consent of both Houses of the Commonwealth Parliament.

7 See eg ss 87, 93, 95.

8 Coper, M, “The High Court and Section 90 of the Constitution” (1976) 7 F L Rev, 1Google Scholar.

9 Cf Wilson J in Gosford Meats Pty Ltd v New South Wales (1985) 155 CLR 368, 402.

10 (1937) 56 CLR 390.

11 Ibid 396.

12 (1983) 151 CLR 599.

13 Ibid 616.

14 Coper, M, “When a Pi eline Tax Isn't a Pipeline Tax” Sydney Morning Herald 22 August 1983Google Scholar.

15 (1977) 136 CLR 475.

16 (1985) 155 CLR 368.

17 Logan Downs Pty Ltd v Queensland (1977) 137 CLR 59, 84. See also Gosford Meats (1985) 155 CLR 368, 386-387.

18 (1949) 80 CLR 229.

19 Ibid 260.

20 Per Mason J in Hematite Petroleum (1983) 151 CLR 599, 632.

21 (1983) 151 CLR 599.

22 Coper, M, supran 8, at 21 etseqGoogle Scholar.

23 (1983) 151 CLR 599, 661.

24 Ibid 617.

25 Ibid 618.

26 (1904) 1 CLR 497.

27 Ibid 509.

28 (1938) 60 CLR 263.

29 Ibid 293.

30 See eg Gibbs, CJ in Hematite Petroleum (1983) 151 CLR 599, 618Google Scholar.

31 (1983) 151 CLR 599, 638-639.

32 A number of factors detract from the force of this argument: (1) The power of the Commonwealth Parliament to legislate under s 51(ii) is subject to the qualification that the laws must not discriminate between States or parts of States; (2) A law that is within a head of power may nevertheless be invalid because it infringes the limitations on federal legislative power implied by the federal nature of the Constitution: Melbourne Corporation v The Commonwealth (1947) 74 CLR 31; Queensland Electricity Commission v The Commonwealth (1985) 59 ALJR 699; 61 ALR 1; and (3) There are practical and political constraints on the ability of the Commonwealth Parliament to enact the legislation required to render such a State law inoperative.

33 See also Stephen J in H C Sleigh Ltd v South Australia (1977) 136 CLR 475, 497; and Gibbs CJ in Hematite Petroleum (1983) 151 CLR 599, 616.

34 (1983) 151 CLR 599, 649.

35 (1949) 80 CLR 229, 265. See also the similar view of Barwick CJ in Dickenson's Arcade Pty Ltd v Tasmania (1974) 130 CLR 177, 185.

36 (1938) 60 CLR 263, 304.

37 (1949) 80 CLR 229, 265.

38 (1938) 60 CLR 263, 276.

39 (1933] AC 168.

40 (1938) 60 CLR 263 per Rich J at 281, Starke J at 284, and Dixon J at 290.

41 [1933] AC 168, 176.

42 (1937) 56 CLR 390.

43 (1974) 130 CLR 245.

44 Ibid at 253, 258 and 265 respectively.

45 See eg Parton v Milk Board (1949) 80 CLR 229 per Dixon J at 258, 262; and H C Sleigh (1977) 136 CLR 475 per Jacobs J at 521.

46 (1937) 57 CLR 372. Latham CJ stated at 376: “This contribution is specifically provided as a contribution towards carrying out the Act and as a payment for services rendered and cannot, in my opinion, be regarded as a tax forbidden by sec.90 of the Constitution.”

47 (1933) 49 CLR 399.

48 (1939) 61 CLR 665.

49 (1966) 114 CLR 361.

50 (1977) 137 CLR 59.

51 Ibid 63.

52 (1960) 104 CLR 529.

53 Ibid 576.

54 Ibid.

55 Henriksen v Grafton Hotel Ltd [1942] 2 KB 184 per Lord Greene MR, 189.

56 (1960) 104 CLR 529, 578.

57 The analogy under the external affairs power is the suggestion that entering into an international treaty will only enliven the external affairs power if done bona fide and not merely for the purpose of arrogating to the Commonwealth additional legislative power: Koowarta v Bjelke-Petersen (1982) 153 CLR 168 per Stephen and Brennan JJ at 216 and 260 respectively. However, this view was regarded with some scepticism by Mason J, at 231, and criticized by Gibbs CJ (with whom Aickin and Wilson JJ agreed), at 200, as being at best a frail shield available only in rare cases.

58 (1960) 104 CLR 529, 554. See also the statement of Dixon J in Matthews v Chicory Marketing Board (1938) 60 CLR 263, 304, approved by Rich and Williams JJ in Parton's case (1949) 80 CLR 229, 252, and by a unanimous Court in Browns Transport Pty Ltd v Kropp (1958) 100 CLR 117, 129.

59 Per Kitto J in Western Australia v Hamersley Iron Pty Ltd [No. l] (1969) 120 CLR 42, 62.

60 (1904) l CLR 497.

61 Ibid 509.

62 Per Walsh Jin Western Australia v Chamberlain Industries Pty Ltd (1970) 121 CLR I,40-41.

63 (1938) 60 CLR 263.

64 Ibid 302-303.

65 In addition to the cases discussed here, note the dicta of Fullagar and Menzies JJ in Dennis Hotels (1960) 104 CLR 529 at 556 and 590 respectively.

66 (1963) 110 CLR 264.

67 (1964) 111 CLR 353.

68 (1983) 151 CLR 599.

69 Ibid 634-635.

70 Ibid 632.

71 Ibid 657.

72 Ibid 665.

73 (1904) I CLR 497.

74 See text accompanying supra n 61.

75 (1926) 38 CLR 408.

76 (1949) 80 CLR 229.

77 (1938) 60 CLR 263.

78 Ibid per Rich and Dixon JJ at 281 and 303 respectively.

79 (1963) 110 CLR 264.

80 Ibid 273, adopting the formulation of Kitto, J in Dennis Hotels, (1960) 104 CLR 529, 559Google Scholar.

81 See text accompanying supra n 75.

82 (1926) 38 CLR 408, 435.

83 [1943) AC 550.

84 (1960) 104 CLR 529 per Dixon CJ at 540-541, Kitto J at 559, Taylor J at 573 and Menzies J at 589-590.

85 See text accompanying supra n 80.

86 (1974) 130 CLR 177.

87 Ibid per Barwick CJ at 185-186 and Mason J at 238-239.

88 Ibid 196.

89 Ibid 192.

90 Ibid per McTiernan J at 198 and Mason J at 238-239.

91 Ibid per Mason J at 239.

92 Ibid per Stephen J at 230.

93 Often there will be several events each of which is necessary for a tax liability to accrue. In this case, “the criterion of liability”, as conventionally used, refers only to the last event in the chain. For a critique, see the judgment of Brennan J in Gosford Meats (1985) 155 CLR 368 and the discussion of that case in the text accompanying infra n 117.

94 See eg Walsh J in Western Australia v Chamberlain Industries Pty Ltd (1970) 121 CLR I, 37-38; Gibbs Jin Dickenson's Arcade (1974) 130 CLR 177, 223; and Wilson, J in Gosford Meats (1985) 155 CLR 368, 401Google Scholar.

95 (1970) 121 CLR I.

96 Ibid 29.

97 Ibid 21.

98 (1969) 120 CLR 42.

99 See text accompanying supra n 67.

100 (1977) 137 CLR 59.

101 (1938) 60 CLR 263.

102 (1977) 136 CLR 475.

103 (1960) 104 CLR 529.

104 (1974) 130 CLR 177.

105 (1974) 130 CLR 245.

106 (1977) 136 CLR 475.

107 (1984) 154 CLR 311.

108 (1985) 155 CLR 368.

109 See text accompanying supra n 52.

110 An alternative interpretation of the decision of Taylor J has already been considered, ibid.

1ll (1974) 130 CLR 177.

112 Ibid 206.

113 (1974) 130 CLR 245.

114 See text accompanying supra n 43.

115 (1977) 136 CLR 475.

116 (1984) 154 CLR 311.

117 (1985) 155 CLR 368.

118 Ibid 385.

119 Ibid 409.

120 Ibid 408.

121 Ibid 379-380.

122 Schrnitthoff, C M, “Should Precedents be Binding?” (1982) Journal of Business Law 290, 291Google Scholar.

123 Zines, L, The High Court and the Constitution (1981) 290Google Scholar.

124 (1974) 130 CLR 177.

125 Lang, AG, “Is There a Ratio Decidendi?” (1974) 48 ALJ 48, 150-151Google Scholar.

126 (1960) 104 CLR 529.

127 (1969) 120 CLR 42.

128 (1974) 130 CLR 177.

129 (1977) 137 CLR 59.

130 (1935) 52 CLR 157.

131 (1884) 9 P D 96.

132 Ibid 98 per Brett MR.

133 (1935) 52 CLR 157, 173.

134 (1969) 120 CLR 74.

135 Ibid per Kitto J at 82-83 and Menzies J at 85.

136 See generally Stone, J, Legal System and Lawyers' Reasonings (1964) Ch 7Google Scholar; Stone, J, Precedent and Law (1985) Chs 1, 7Google Scholar.

137 (1977) 136 CLR 475, 514.

138 (1960) 104 CLR 529.

139 (1974) 130 CLR 177.

140 Ibid 240.

141 Ibid.

142 (1974) 130 CLR 245.

143 Ibid 265.

144 (1977) 136 CLR 475, 513.

145 See text accompanying supra n 137.

146 (1974) 130 CLR 177,206.

147 H C Sleigh (1977) 136 CLR 475; Logan Downs (1977) 137 CLR 59; Hematite Petroleum (1983) 151 CLR 599; Gosford Meats (1985) 155 CLR 368.

148 (1977) 136 CLR 475, 501.

149 See eg A Bennett, “The Territories Representation Case - Stare Decisis in Constitutional Cases” (1978) 52 ALJ 664, who strongly supports this view.

150 (1977) 139 CLR 585.

151 Ibid 610.

152 (1913) 17 CLR 261.

153 Ibid 278.

154 See Prott, L V, “When Will a Superior Court Overrule its Own Decision?” (1978) 52 ALJ 304Google Scholar; and Springall, RC, “Stare Decisis as Applied by the High Court to its Previous Decisions” (1978) 9 F L Rev 483Google Scholar.

155 (1977) 139 CLR 585, 599.

156 (1974) 130 CLR 177, 230.

157 See text accompanying supra n 148.

158 (1977) 136 CLR 475, 501.

159 (1977) 139 CLR 585, 603.

160 (1977) 136 CLR 475, 496.

161 Ibid 513.

162 (1974) 130 CLR 177, 188.