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Dennis Hotels Pty Ltd v Victoria : ウィキペディア英語版 | Dennis Hotels Pty Ltd v Victoria
''Dennis Hotels Pty Ltd v Victoria'' (1960) 104 CLR 529 is a High Court of Australia case that deals with section 90 of the Australian Constitution, which prohibits States from levying customs or excise duties. Although some of the judges used the now-discredited criterion of liability approach, this case remains authority for cases that are factually similar to it. == Background ==
The ''Licensing Act'' 1958 (Vic) contained two sections of contention. Section 19(1)(a) imposed fees for the grant or renewal of liquor licences, and the fee was calculated as 6 percent of the value of liquor purchased during the 12 months up to June 30 of the previous year. Section 19(1)(b) imposed fees for temporary licences, and the fee would be 1 pound per year together with 6 percent of the value of liquor purchased.
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