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- Title
Vanderstock and the future of federal- state tax powers.
- Authors
Chek, Adrian; Tian, Tom; Lang, Scott; Bishop, George; Suraweera, Anuki
- Abstract
The article discusses the recent High Court decision in Vanderstock v Victoria, where a 4:3 majority ruled the Victorian electric vehicle (EV) road user charge unconstitutional. Topics include the invalidated EV charge, the redefined concept of excise, and the broader implications for state taxes, potentially affecting areas like motor vehicle duties, registration charges, and climate-related regulations, marking a significant shift in federal-state fiscal balance.
- Subjects
COMMONWEALTH of Nations; AUSTRALIA. Parliament; STATE taxation; PAYROLL tax; TAX refunds; PROPERTY tax; CONSUMPTION tax; GIFT taxes; STAMP duties
- Publication
Taxation in Australia, 2023, Vol 58, Issue 6, p320
- ISSN
0494-8343
- Publication type
Article