Ha v New South Wales 1996 (HCA)

Question 1

Summary

Answer 1

NSW attempted to charge a franchise tax on tobacco.

Question 2

Relevant part of Law

Answer 2

Exclusive power of the Commonwealth as per s51

Question 3

Issue

Answer 3

It could not be a franchise tax, it is a excise tax, which is an exclusive power of the Commonwealth.

Question 4

Key Outcome

Answer 4

Only the Commonwealth can charge an excise, per teh Constitution.