Anderson's Pty Ltd v Victoria

Infobox Court Case
name=Anderson's Pty Ltd v Victoria
court=High Court of Australia


date_decided=17 December 1964
full_name=Anderson's Pty Ltd v Victoria
citations= [http://www.austlii.edu.au/au/cases/cth/high_ct/111clr353.html (1964) 111 CLR 353]
judges= Barwick CJ, McTiernan, Kitto, Taylor, Menzies and Windeyer JJ
prior_actions=none
subsequent_actions=none
opinions=

"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.

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/111clr353.html Full text of the decision]