Section 90 of the Constitution of Australia information
Section 90 of the Constitution of Australia prohibits the States from imposing customs duties and excise duties. The section bars the States 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 summarised 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."[1] 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.[2] It has been described as "one of the significant failures of the High Court."[3]
^Cite error: The named reference Ha1997 was invoked but never defined (see the help page).
^Gray 1997, p. 53.
^Caleo 1987, p. 296.
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