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- Title
FOR A NARROW INTERPRETATION OF SECTION 90 OF THE AUSTRALIAN CONSTITUTION: THE EXCISE DUTY SYSTEM AS A GUARANTEE OF FREE TRADE IN AN INTERNAL MARKET.
- Authors
PUIG, GONZALO VILLALTA; CHAILE, ROSHAN
- Abstract
The article analyzes the broad and narrow interpretations of section 90 of the Australian constitution regarding excise duties. It states that the protean language allowed for ambiguous interpretations of the phrase duties of excise and has resulted to a lack of judicial unanimity and vertical fiscal imbalance in Australia's federal system. It concludes that a narrow interpretation of section 90 which limits excise duty to a tax on the production and not the distribution of a good will prevent any legal ramifications.
- Subjects
AUSTRALIA; EXCISE tax; CONSTITUTIONS; FREE trade; LANGUAGE policy
- Publication
University of Queensland Law Journal, 2010, Vol 29, Issue 2, p319
- ISSN
0083-4041
- Publication type
Article