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.
Author Profile
Luke Waterson
Author Profile
Piccolo Willoughby

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Miscellaneous 2009

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