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Case note: Queanbeyan City Council v ACTEW Corporation Limited

Published on 01 Oct 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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 profiles:

Piccolo WILLOUGHBY
Piccolo is a Solicitor with Mallesons Stephen Jaques.
Current at 1 October 2009

 
Luke WATERSON
Luke is a Partner with Mallesons Stephen Jaques.
Current at 1 October 2009
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