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Hematite Petroleum Pty Ltd v Victoria
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Hematite Petroleum Pty Ltd v Victoria : ウィキペディア英語版
Hematite Petroleum Pty Ltd v Victoria

''Hematite Petroleum Pty Ltd v Victoria'' (1983) 151 CLR 599 is a High Court of Australia case that deals with section 90 of the Australian Constitution.
== Background ==

The plaintiffs sought a declaration that the tax imposed in the ''Pipelines Act'' 1967 (Vic), as amended by the ''Pipelines (Fees) Act'' 1981 (Vic), was invalid for being an excise duty contrary to section 90. The "pipeline operation fee" for the financial year 1981-1982 was $10 million for the trunk pipelines. These pipelines were used for the transportation of gas liquids and crude oil, which formed an "integral step in the production of the products sold by the plaintiffs".

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