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  Miscellaneous 2009

Case note: Queanbeyan City Council v ACTEW Corporation Limited

Source: Taxation In Australia Journal Article

Published Date: 1 Oct 2009

 
This decision deals with s 90 of the Australian Constitution, which makes the power to impose excise duties exclusive to the Commonwealth. It contains an interesting analysis of the fundamental characteristics of a “tax”. The case concerned the validity of two charges imposed by the ACT Government on ACTEW Corporation Limited, which is the ACT Government-owned water network owner and supplier in the ACT. The Court struck down one of the charges but upheld the validity of the other.
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