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Anderson's Pty Ltd v Victoria

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Decided  17 December 1964
Prior action(s)  none
End date  December 17, 1964
Citation(s)  (1964) 111 CLR 353
Subsequent action(s)  none
Ruling court  High Court of Australia
Anderson's Pty Ltd v Victoria
Full case name  Anderson's Pty Ltd v Victoria
Judge(s) sitting  Barwick CJ, McTiernan, Kitto, Taylor, Menzies and Windeyer JJ

Anderson's Pty Ltd v Victoria (1964) 111 CLR 353 is a High Court of Australia case that dealt with section 90 of the Australian Constitution. In this case, following on from such cases as Dennis Hotels Pty Ltd v Victoria, Barwick CJ accepted the broad approach to the definition of an excise, but rejected the formalistic criterion of liability approach for determining if the excise falls at the relevant step. He adopted the substance over form approach, or the substantial effects doctrine, in that there are many factors to be considered, for example, the indirectness of the tax, its effect on the cost of goods and its proximity to the production or distribution of the goods.

References

Anderson's Pty Ltd v Victoria Wikipedia


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