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Australian Tape Manufacturers Association Ltd v Commonwealth
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Australian Tape Manufacturers Association Ltd v Commonwealth : ウィキペディア英語版
Australian Tape Manufacturers Association Ltd v Commonwealth

''Australian Tape Manufacturers Association Ltd v Commonwealth'' (1993) 176 CLR 480 is a High Court of Australia case that provides guidance as to the constitutional definition of a tax.
==Facts==
The Commonwealth made an amendment to the ''Copyright Act 1968'' which was designed to compensate copyright owners for the domestic and private taping of audio material not deemed to be illegal. The money was not paid to the Commonwealth, but to a private entity that distributed the funds to copyright owners as a private copying levy.

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