Commissioner for ACT Revenue v Kithock [2000] FCA 1098

FEDERAL COURT OF AUSTRALIA

Commissioner for ACT Revenue v Kithock Pty Ltd [2000] FCA 1098

CONSTITUTIONAL LAW – duties of excise – exclusive power of Commonwealth Parliament pursuant to s 90 of the Constitution – where tax imposed pursuant to the Stamp Duties and Taxes Act 1987 (ACT) (the Act) in respect of the sale of used motor vehicles – whether a tax on goods after they reach consumers is a duty of excise – whether s 56A of the Act is invalid. Stamp Duties and Taxes Act 1987 (ACT), s 56A The Constitution, s 90

Capital Duplicators Pty Ltd v Australian Capital Territory (1992) 177 CLR 248 followed Ha v New South Wales (1997) 189 CLR 465 followed Parton v Milk Board (Vict) 1949) 80 CLR 229 cited Capital Duplicators Pty Ltd v Australian Capital Territory [No 2] (1993) 178 CLR 561 cited Bolton v Madsen (1963) 110 CLR 264 applied Dennis Hotels v Victoria (1960) 104 CLR 529 cited Anderson's Pty Ltd v Victoria (1964) 111 CLR 353 applied Western Australia v Hamersley Iron Pty Ltd (No 1) (1969) 120 CLR 42 cited Western Australia v Chamberlain Industries Pty Ltd (1970) 121 CLR 1 cited Dickenson's Arcade Pty Ltd v Tasmania (1974) 130 CLR 177 applied COMMISSIONER FOR AUSTRALIAN CAPITAL TERRITORY REVENUE v KITHOCK PTY LTD ACN 055 714 933 TRADING AS ARNOLD'S AUTOS, AND ATTORNEY-GENERAL OF QUEENSLAND A 69 OF 1999 SPENDER, MATHEWS, SUNDBERG JJ 11 AUGUST 2000 SYDNEY (heard in Canberra)

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY A 69 OF 1999

BETWEEN: COMMISSIONER FOR AUSTRALIAN CAPITAL TERRITORY REVENUE

APPELLANT

AND: KITHOCK PTY LTD ACN 055 714 933 TRADING AS ARNOLD'S AUTOS

RESPONDENT

AND: ATTORNEY-GENERAL OF QUEENSLAND INTERVENOR

JUDGES: SPENDER, MATHEWS, SUNDBERG JJ

DATE OF ORDER: 11 AUGUST 2000

WHERE MADE: SYDNEY (heard in Canberra)