55 min
Taking Stock of Vanderstock: electric vehicles, duties of excise and the Constitution Briefed: Commercial Law Updates
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- Business
What does the seminar cover?In the decision of Vanderstock v Victoria [2023] HCA 30, the High Court held by a narrow 4:3 majority that a tax imposed by Victoria on the use of electrical and hybrid vehicles was invalid. The tax was held to be a “duty of excise” which, under s 90 of the Constitution, States cannot impose. Section 90 reserves to the Commonwealth Parliament the exclusive power to impose duties of excise.The decision is significant because the majority reopened and overruled previ...
What does the seminar cover?In the decision of Vanderstock v Victoria [2023] HCA 30, the High Court held by a narrow 4:3 majority that a tax imposed by Victoria on the use of electrical and hybrid vehicles was invalid. The tax was held to be a “duty of excise” which, under s 90 of the Constitution, States cannot impose. Section 90 reserves to the Commonwealth Parliament the exclusive power to impose duties of excise.The decision is significant because the majority reopened and overruled previ...
55 min