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- Q4753986 subject Q6994766.
- Q4753986 subject Q6994780.
- Q4753986 subject Q8153164.
- Q4753986 subject Q8276803.
- Q4753986 abstract "Template:Infobox court caseAnderson's Pty Ltd v Victoria (1964) 111 CLR 353 is a High Court of Australia case that dealt with section 90 of the Australian Constitution. In this case, following on from such cases as Dennis Hotels Pty Ltd v Victoria, Barwick CJ accepted the broad approach to the definition of an excise, but rejected the formalistic criterion of liability approach for determining if the excise falls at the relevant step. He adopted the substance over form approach, or the substantial effects doctrine, in that there are many factors to be considered, for example, the indirectness of the tax, its effect on the cost of goods and its proximity to the production or distribution of the goods.".
- Q4753986 thumbnail Coat_of_Arms_of_Australia.svg?width=300.
- Q4753986 wikiPageExternalLink 111clr353.html.
- Q4753986 wikiPageWikiLink Q1144614.
- Q4753986 wikiPageWikiLink Q1358798.
- Q4753986 wikiPageWikiLink Q1445155.
- Q4753986 wikiPageWikiLink Q19878825.
- Q4753986 wikiPageWikiLink Q4707886.
- Q4753986 wikiPageWikiLink Q4824869.
- Q4753986 wikiPageWikiLink Q5153807.
- Q4753986 wikiPageWikiLink Q5258533.
- Q4753986 wikiPageWikiLink Q5301810.
- Q4753986 wikiPageWikiLink Q5344419.
- Q4753986 wikiPageWikiLink Q5487709.
- Q4753986 wikiPageWikiLink Q5546455.
- Q4753986 wikiPageWikiLink Q6994766.
- Q4753986 wikiPageWikiLink Q6994780.
- Q4753986 wikiPageWikiLink Q7926460.
- Q4753986 wikiPageWikiLink Q8153164.
- Q4753986 wikiPageWikiLink Q8276803.
- Q4753986 wikiPageWikiLink Q9387240.
- Q4753986 comment "Template:Infobox court caseAnderson's Pty Ltd v Victoria (1964) 111 CLR 353 is a High Court of Australia case that dealt with section 90 of the Australian Constitution. In this case, following on from such cases as Dennis Hotels Pty Ltd v Victoria, Barwick CJ accepted the broad approach to the definition of an excise, but rejected the formalistic criterion of liability approach for determining if the excise falls at the relevant step.".
- Q4753986 label "Anderson's Pty Ltd v Victoria".
- Q4753986 depiction Coat_of_Arms_of_Australia.svg.