| 词条 | Dickenson's Arcade Pty Ltd v Tasmania |
| 释义 |
| name = Dickenson's Arcade Pty Ltd v Tasmania | court = High Court of Australia | image = Coat of Arms of Australia.svg | date decided = 1 April 1974 | full name = | citations = {{cite AustLII|HCA|9|1974|litigants= |parallelcite=(1974) 130 CLR 529}} | judges= Barwick CJ, McTiernan, Menzies, Gibbs, Stephen and Mason JJ | prior actions= | subsequent actions= | opinions=(5:1) A licensing scheme with a backdating mechanism is not an excise (per Barwick CJ, Menzies, Gibbs, Stephen & Mason JJ; McTiernan J dissenting) }} Dickenson's Arcade Pty Ltd v Tasmania, also known as the Tobacco Tax case[1] is a High Court of Australia case that dealt with section 90 of the Australian Constitution. In this case, the Act in question imposed licences for the sale of tobacco, and the fee was calculated as being 4.5 percent of the retail value of tobacco sold in the 12-month period ending 6 months prior to the licence period. Three judges, namely Gibbs, Menzies and Stephen JJ, applied the criterion of liability approach from Dennis Hotels Pty Ltd v Victoria[2] and held that the fee was not an excise and thus not invalid by section 90. Barwick CJ and Mason J, while disapproving of the criterion of liability approach, felt bound to follow the precedent set by Dennis Hotels, since the facts of that cases were quite similar to those in this case. The Court, with the exception of McTiernan J, excluded consumption taxes from duties of excise, although such taxes are frequently also a tax on the sale of goods. See also
References1. ^{{cite AustLII|HCA|9|1974|litigants=Dickenson's Arcade Pty Ltd v Tasmania |parallelcite=(1974) 130 CLR 177 |date=1 April 1974 |courtname=High Court}}. 2. ^{{cite AustLII|HCA|10|1960|litigants=Dennis Hotels Pty Ltd v Victoria |parallelcite=(1960) 104 CLR 529 |date=26 February 1960 |courtname=High Court}}.
5 : High Court of Australia cases|1974 in Australian law|Australian constitutional law|Excise in the Australian Constitution cases|1974 in case law |
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