| 词条 | Parton v Milk Board (Vic) |
| 释义 |
|name=Parton v Milk Board (Vic) |court=High Court of Australia |image=Coat of Arms of Australia.svg |date decided=21 December 1949 |full name= |citations={{cite AustLII|HCA|67|1949|parallelcite=(1949) 80 {{abbr|CLR|Commonwealth Law Reports}} 229}} |judges= Latham CJ, Rich, Dixon, McTiernan and Williams JJ | prior actions= | subsequent actions= |opinions=(3:2) The broad approach to excise in section 90 is to be taken (per Rich, Dixon & Williams JJ; Latham CJ & McTiernan J dissenting) }}{{italics title|all=yes|noerror}} Parton v Milk Board (Vic),[1] is a High Court of Australia case that dealt with the meaning of excise in relation to section 90 of the Australian Constitution. In this case, the tax was calculated as a fixed amount per gallon of milk, and imposed on retailers, instead of at the production phase; this was held to be invalid as imposing a duty of excise. This heralded in the broad approach to section 92 - where a "tax upon a commodity at any point in the course of distribution before it reaches the consumer produces the same effect as a tax upon its manufacture or production" (per Dixon J). Rich and Williams JJ agreed with Dixon J, stating that a tax at a later stage in the handling of a good is in effect a tax on the production or manufacture of the good. Latham CJ dissented, using Peterswald v Bartley,[2] and McTiernan J felt that it should be employed in a narrower sense, to make it fit within what he perceived to be the object of the section, which was to promote a "uniform fiscal policy for the Commonwealth". See also
References1. ^{{cite AustLII|HCA|67|1949|litigants=Parton v Milk Board (Vic) |parallelcite=(1949) 80 {{abbr|CLR|Commonwealth Law Reports}} 229 |date=21 December 1949 |courtname=High Court}}. 2. ^{{cite AustLII|HCA|21|1904|litigants=Peterswald v Bartley |parallelcite=(1904) 1 CLR 497 |date=31 August 1904 |courtname=High Court}}.
4 : High Court of Australia cases|1949 in Australian law|Excise in the Australian Constitution cases|1949 in case law |
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