Anderson's Pty Ltd v Victoria
id:
anderson-s-pty-ltd-v-victoria-304-2212644
title:
Anderson's Pty Ltd v Victoria
text:
Anderson's Pty Ltd v Victoria, is a High Court of Australia case that dealt with Section 90 of the Constitution of Australia. In this case, following on from such cases as Dennis Hotels Pty Ltd v Victoria, Barwick CJ accepted the broad approach to the definition of an excise, but rejected the formalistic criterion of liability approach for determining if the excise falls at the relevant step. He adopted the substance over form approach, or the substantial effects doctrine, in that there are many
brand slug:
wiki
category slug:
encyclopedia
description:
Judgement of the High Court of Australia
original url:
https://en.wikipedia.org/wiki/Anderson%27s_Pty_Ltd_v_Victoria
date created:
date modified:
2022-07-24T06:18:17Z
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image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/f/f8/Coat_of_Arms_of_Australia.svg","width":512,"height":397}
fields total:
13
integrity:
15