Finemores Transport Pty Ltd v New South Wales [1978] HCA 16

High Court of Australia Barwick C.J. Stephen, Mason, Jacobs, Murphy and Aickin JJ. Finemores Transport Pty Ltd v New South Wales [1978] HCA 16

ORDER Declaration that s. 84G of the Stamp Duties Act, 1920 (as amended) of the State of New South Wales is inapplicable to the plaintiff in respect of vehicles used or intended to be used exclusively in the course of or for the purposes of interstate trade or commerce and that the duty imposed by the said s. 84G cannot be and has not been validly levied on any certificate of registration or any renewal thereof issued pursuant to the provisions of the Motor Traffic Act, 1909 (as amended), of the said State in respect of any vehicle of the plaintiff so used or intended to be so used. Order that the defendants repay to the plaintiff all amounts paid by it by way of ad valorem stamp duty in respect of certificates of registration and renewals thereof issued pursuant to the said Motor Traffic Act to the plaintiff in respect of motor vehicles used in or intended to be used solely in the course of or for the purposes of interstate trade. Order that the defendants pay the costs of the plaintiff of this application.

Cur. adv. vult.

The following judgments were delivered:—

1978, May 16 Barwick C.J.

The plaintiff is engaged in commercial transport. In the course of its business it operates motor vehicles registered by the State of New South Wales as "interstate vehicles" restricted to use in interstate transport operations.

The plaintiff seeks declarations, in substance, that the State may not lawfully demand the payment of stamp duty in respect of the issue of the certificates of registration of such vehicles: that is to say, that s. 84G of the Stamp Duties Act, 1920 N.S.W., as amended, ("the Act") cannot validly apply to the issue of such certificates. The plaintiff claims in this respect the protection of s. 92 of the Australian Constitution.