[DOWNLOAD] "For a Narrow Interpretation of Section 90 of the Australian Constitution: The Excise Duty System As a Guarantee of Free Trade in an Internal Market." by University of Queensland Law Journal ~ Book PDF Kindle ePub Free
eBook details
- Title: For a Narrow Interpretation of Section 90 of the Australian Constitution: The Excise Duty System As a Guarantee of Free Trade in an Internal Market.
- Author : University of Queensland Law Journal
- Release Date : January 01, 2010
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 315 KB
Description
Section 90 of the Australian Constitution provides the Commonwealth of Australia with the exclusive power to levy excise duties. However, the operation of the section has been problematic. Its terse and protean language has caused the High Court of Australia endless problems in its interpretation. As a result, the High Court has defaulted to a broad interpretation of the Commonwealth power to levy excise duties under that section. That broad interpretation is inconsistent with the federal purpose of section 90 and, despite claims to the contrary, does nothing to provide certainty, stability and clarity to the meaning of that section. This article critiques the current interpretative orthodoxy and argues for a narrow interpretation of section 90, one that would limit an excise duty to a tax imposed solely on the production or manufacture of a good. I INTRODUCTION