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Ha v New South Wales : ウィキペディア英語版 | Ha v New South Wales
''Ha v New South Wales'' (1997) 189 CLR 465 is a High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise. ==Facts== The plaintiffs were charged under the ''Business Franchise Licences (Tobacco) Act 1987'' (NSW) with selling tobacco in New South Wales without a licence. The Act provided for a licence fee, which consisted of a fixed amount, plus an amount calculated by reference to the value of tobacco sold during the 'relevant period'. The 'relevant period' was defined as 'the month commencing 2 months before the commencement of the month in which the licence expires'. The plaintiffs argued that the licence fee imposed by the Act was an excise and hence invalid due to section 90 of the Constitution.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Ha v New South Wales」の詳細全文を読む
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