Bolton v Madsen

Bolton v Madsen

Infobox Court Case
name=Bolton v Madsen
court=High Court of Australia


date_decided=6 June 1963
full_name=Bolton v Madsen
citations= [http://www.austlii.edu.au/au/cases/cth/high_ct/110clr264.html (1963) 110 CLR 264]
judges= Dixon CJ, Kitto, Taylor, Menzies, Windeyer and Owen JJ
prior_actions=none
subsequent_actions=none
opinions=(6:0) The broad approach and the criterion of liability approach to excise were approved (per Dixon CJ, Kitto, Taylor, Menzies, Windeyer & Owen JJ)

"Bolton v Madsen" (1963) 110 CLR 264 is a High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise duty.

This case followed "Dennis Hotels Pty Ltd v Victoria". It upheld the broad approach to excise, that is, excise duties are taxes on goods at some stage in their production or distribution before they reach consumers. Furthermore, the case supported the criterion of liability approach, that is, a tax must be applied directly to the goods. The judges gave some guidance on the required relationship; the relationship is satisfied "if the tax is calculated by reference to the quantity or value of goods produced or dealt with in the relevant period" (as summarised by Mason J in "Hematite Petroleum Pty Ltd v Victoria"). This approach, of ensuring that the burden is down the line ensures that it is conformant with the original description of excise in "Peterswald v Bartley". The mere fact that there was an increase in the price of goods is insufficient.

See also

* Section 90 of the Australian Constitution
* Australian constitutional law

References

* Winterton, G. et al. "Australian federal constitutional law: commentary and materials", 1999. LBC Information Services, Sydney.

External links

* [http://www.austlii.edu.au/au/cases/cth/high_ct/110clr264.html Full text of the decision]


Wikimedia Foundation. 2010.

Игры ⚽ Поможем сделать НИР

Look at other dictionaries:

  • Hematite Petroleum Pty Ltd v Victoria — Infobox Court Case name=Hematite Petroleum Pty Ltd v Victoria court=High Court of Australia date decided=5 August 1983 full name=Hematite Petroleum Pty Ltd v Victoria citations= [http://www.austlii.edu.au/au/cases/cth/high ct/151clr599.html… …   Wikipedia

  • Per Frandsen — est un footballeur danois né le 6 février 1970 à Midtbane. Il était milieu de terrain. Biographie Né à Midtbane, Frandsen commença le football avec les clubs locaux BK Skjold et B 93 Copenhague. Il fit ses débuts en senior avec le club B 1903,… …   Wikipédia en Français

  • Michael Johansen — Personal information Full name Michael Bro Johansen Date of birth July 22, 1972 ( …   Wikipedia

  • Claus Jensen — playing for Fulham. Personal information Full name Claus William Jensen …   Wikipedia

  • Stig Tøfting — est un footballeur danois né le 14 août 1969 à Hørning. Il était milieu défensif et réputé pour son engagement et sa forte personnalité. Thomas Gravesen a, semble t il, pris la relève à son poste au milieu du terrain, aussi bien pour son jeu que… …   Wikipédia en Français

  • Bo Hansen — Infobox Football biography playername = Bo Hansen fullname = Bo Jannik Nyby Hansen nickname = Bomber Bo dateofbirth = birth date and age|1972|6|16 cityofbirth = ? countryofbirth = Denmark height = position = Striker youthyears = youthclubs =… …   Wikipedia

  • Ian McKellen — Sir Ian McKellen McKellen at the premiere of The Return of the King in Wellington, New Zealand, 1 December 2003 Born Ian Murray McKellen 25 May 1939 (1939 05 25) (age 72) …   Wikipedia

  • Georgia statewide elections, 2006 — The Georgia statewide elections were held on November 7, 2006. The primary election was held on July 18. Contests where no single candidate got a majority (50% + 1 vote) were decided in a runoff election on August 8.Prior to the election, the… …   Wikipedia

  • Fußball-Weltmeisterschaft 2002/Dänemark — Dieser Artikel behandelt die dänische Nationalmannschaft bei der Fußball Weltmeisterschaft 2002. Inhaltsverzeichnis 1 Qualifikation 2 Dänisches Aufgebot 3 Vorrunde 4 Achtelfinale // …   Deutsch Wikipedia

  • Claus Jensen — est un ancien footballeur danois né le 29 avril 1977 à Nykøbing Falster. Il était milieu de terrain. Carrière 1995 1996 : Næstved BK …   Wikipédia en Français

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”