9-11-23 / Sarah Spottiswood, Michael Maynard — Judicial Review & Administrative, Tax
In the decision Vanderstock v Victoria [2023] HCA 30, the High Court held by a narrow 4:3 majority that a tax imposed by Victoria on the use of electrical and hybrid vehicles (EVs) was invalid. The decision is significant because the majority reopened and overruled previous High Court authority to reach…
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