18-10-23 / Sarah Spottiswood, Michael Maynard — Judicial Review & Administrative, Tax
On 18 October 2023, in Vanderstock v State of Victoria [2023] HCA 30, a narrow majority of the High Court declared a tax imposed by Victoria on electrical and hybrid vehicles invalid because it imposes a “duty of excise” within the meaning of that term in s 90 of the Constitution. Section 90…
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