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delivered the judgement of the court, noting that "the
Constitution was framed in Australia by Australians, and for the use of the Australian people", and holding that an excise is a customs duty imposed on goods either in relation to quantity or value when produced or manufactured and not in the
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The Court held that the amount of the NSW licence fee did not depend on the quantity of beer manufactured and was a direct tax on manufacture. The licence fee was therefore not an excise and the brewer was required to hold a licence under the NSW Act as well as the
Commonwealth Act.
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and
District Licensing Inspector and he charged Bartley with carrying on the trade or business of a brewer without holding a licence under the NSW Act and the issue concerned the payment of a licence fee. The
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His Honour's requirement that the tax be imposed at the point of production or manufacture forms what is known as the narrow approach to section 90. The narrow approach was rejected by the High Court in
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The Court took a narrow approach to the meaning of excise in relation to section 90, holding that a licence fee that did not depend on the brewer's output was not an excise.
358:- decision of the U.S. Supreme Court on meaning of "imposts or duties on imports or exports" in a clause similar to Section 90, which was analysed by the court in
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was that the state Act ceased to have effect once the
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It must be an indirect tax that gets passed on to the consumer through a higher price of goods.
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upheld
Bartley's contention that the licence fee was an excise duty and that the effect of
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The tax must be imposed in proportion to the quantity or value of the goods in question.
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sense of a direct or personal tax. His Honour outlined four elements of an excise:
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The tax must be imposed at the point of production or manufacture.
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The goods must be locally produced within the State.
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1901 however he didn't have a licence under the NSW
441:. NSW Parliamentary Counsel's Office. 27 July 1898.
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268:, where the Sergeant was represented by the then
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420:. Commonwealth of Australia. 5 October 1901.
545:Excise in the Australian Constitution cases
292:and Owen J, dismissed the appeal. Pring J
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188:case that dealt with
477:Ha v New South Wales
452:Peterswald v Bartley
385:Peterswald v Bartley
336:Ha v New South Wales
266:Supreme Court of NSW
181:Peterswald v Bartley
162:Ha v New South Wales
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228:. He had a
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366:References
360:Peterswald
258:section 90
232:under the
204:Background
190:section 90
65: 497.
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343:See also
305:Griffith
300:Decision
283:majority
245:Sergeant
126:O'Connor
115:Griffith
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507:et al.
260:of the
230:licence
220:in the
192:of the
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210:brewer
198:excise
122:Barton
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