Suntory (Aust) Pty Ltd v Commissioner of Taxation [2009] FCAFC 80

FEDERAL COURT OF AUSTRALIA

Suntory (Aust) Pty Ltd v Commissioner of Taxation [2009] FCAFC 80 TAXATION – Excise Act 1901 (Cth) – s 114 – whether s 114 ceases to operate when Bill giving retrospective effect to an Excise Tariff alteration is rejected by the Senate – s 61C – permission under s 61C subject to condition – condition required payment of an increased amount in accordance with proposed Excise Tariff alteration from date of proposal – condition valid as exercise of power incidental to taxation power Customs Act 1901 (Cth), s 262 Commonwealth Constitution, ss 51(ii), 51(xxxi) and 75(v) Excise Act 1901 (Cth), ss 4, 54, 58, 59, 61C, 160B, 109, 114 and 115 Excise Tariff Act 1921 (Cth), s 2 Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 (Cth) Federal Court of Australia Act 1976 (Cth), s 24(1A) Judiciary Act 1903 (Cth), s 39B War Precautions Act 1914-1916 (Cth) APLA v Legal Services Commissioner of New South Wales(2005) 224 CLR 322 Attorney-General v Wilts United Dairies (1922) 91 LJ KB 897 Bowles v Bank of England (1913) 1 Ch 57 Colonial Sugar Refining Co Ltd v Irving (1903) SR Qd 261 Commissioner of Stamps (SA) v Telegraph Investment Company Pty Limited (1995) 184 CLR 453 Commonwealth v Colonial Combing, Spinning and Weaving Company Limited (Wool Tops)(1922) 31 CLR 421 Cowan and Sons Ltd v Lockyer (1904) 1 CLR 460 Ex parte Wallace and Co (1892) 13 NSWLR 1 Fairfax v The Commissioner of Taxation of the Commonwealth of Australia (1965) 114 CLR 1 Grannall v Marrickville Margarine Proprietary Limited (1955) 93 CLR 55 Matthews v The Chicory Marketing Board (Victoria) (1938) 60 CLR 263 Nationwide News Pty Limited v Wills (1992) 177 CLR 1 Re Refugee Review Tribunal: ex parte Aala (2000) 204 CLR 82 Re Wakim; Ex Parte McNally (1999) 198 CLR 511 Ruddock v Vadarlis (2001) 115 FCR 229 Saga Holidays Limited v Commissioner of Taxation [2006] FCA 128 Sargood Brothers v The Commonwealth (1910) 11 CLR 258 Suntory (Aust) Pty Ltd v Commissioner of Taxation [2009] FCA 348 SZAJB v Minister for Immigration and Citizenship (2008) 168 FCR 410 Victoria v The Commonwealth (1996) 187 CLR 416 SUNTORY (AUST) PTY LIMITED v COMMISSIONER OF TAXATION