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- Q19878825 subject Q7008599.
- Q19878825 subject Q8276803.
- Q19878825 abstract "Section 90 of the Constitution of Australia states that:Accordingly, the States are barred from imposing any tax that would be considered to be of a customs or excise nature. While customs duties are easy to determine, the status of excise, as summarized in Ha v New South Wales, is that it consists of "taxes on the production, manufacture, sale or distribution of goods, whether of foreign or domestic origin." This effectively means that States are unable to impose sales taxes.Whether a State tax is of an excise nature or not has been the subject of numerous cases in the High Court of Australia, and it has had difficulty in reaching a clear majority opinion as to how "excise" should be interpreted in specific circumstances. It has been described as "one of the significant failures of the High Court."".
- Q19878825 wikiPageWikiLink Q1358798.
- Q19878825 wikiPageWikiLink Q159579.
- Q19878825 wikiPageWikiLink Q182290.
- Q19878825 wikiPageWikiLink Q2472954.
- Q19878825 wikiPageWikiLink Q4681740.
- Q19878825 wikiPageWikiLink Q4940253.
- Q19878825 wikiPageWikiLink Q50020.
- Q19878825 wikiPageWikiLink Q5258533.
- Q19878825 wikiPageWikiLink Q5636457.
- Q19878825 wikiPageWikiLink Q5669075.
- Q19878825 wikiPageWikiLink Q5711134.
- Q19878825 wikiPageWikiLink Q598841.
- Q19878825 wikiPageWikiLink Q6811905.
- Q19878825 wikiPageWikiLink Q7008599.
- Q19878825 wikiPageWikiLink Q7140801.
- Q19878825 wikiPageWikiLink Q7178286.
- Q19878825 wikiPageWikiLink Q734764.
- Q19878825 wikiPageWikiLink Q7411542.
- Q19878825 wikiPageWikiLink Q7660010.
- Q19878825 wikiPageWikiLink Q8276803.
- Q19878825 comment "Section 90 of the Constitution of Australia states that:Accordingly, the States are barred from imposing any tax that would be considered to be of a customs or excise nature.".
- Q19878825 label "Section 90 of the Constitution of Australia".