Australian Constitution

1997

Ha v New South Wales

High Court of Australia(1997) 189 CLR 465

Key Principle

Broadly interpreted s 90 to prevent States from imposing duties of excise; redefined excise as a tax on goods at any point before consumption

The High Court gave a broad interpretation to the prohibition on State duties of excise under s 90, defining an excise as a tax on goods imposed at any stage before their consumption. The 4-3 decision struck down New South Wales tobacco franchise fees, significantly limiting the States' capacity to raise revenue independently and reinforcing Commonwealth fiscal dominance.

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