Parton v Milk Board (Vic) [1949] HCA 67

Parton v Milk Board (Vic) [1949] HCA 67

By majority, the Court held that the contributions imposed under s. 30 of the Milk Board Acts (Victoria) and related regulations constitute a duty of excise within the meaning of s. 90 of the Constitution, as the impost is a compulsory levy imposed on goods (milk) in relation to quantity sold and intended to affect goods as articles of commerce prior to consumption. Thus, the provisions and accompanying regulations are invalid for want of constitutional power.

Jurisdiction
Australia
Procedural Posture
Demurrer / Judgment on Demurrer
Outcome
Demurrer overruled
Legal Topics
['excise Duty' 'state Taxing Powers' 'milk Board Act Validity' 'regulation Ultra Vires']
['constitutional Law' 'tax Law'] ['excise Duty' 'state Taxing Powers' 'milk Board Act Validity' 'regulation Ultra Vires']

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Procedural Posture

Demurrer / Judgment on Demurrer

Legal Issues

  1. 1 ['Whether the contributions imposed under s. 30 of the Milk Board Acts and regulations determine an excise duty contrary to s. 90 of the Constitution' 'Whether the regulations are ultra vires the Milk Board Acts for not properly reflecting statutory exceptions' "Whether the High Court has jurisdiction for the claim regarding regulations' validity"]

Ratio Decidendi

By majority, the Court held that the contributions imposed under s. 30 of the Milk Board Acts (Victoria) and related regulations constitute a duty of excise within the meaning of s. 90 of the Constitution, as the impost is a compulsory levy imposed on goods (milk) in relation to quantity sold and intended to affect goods as articles of commerce prior to consumption. Thus, the provisions and accompanying regulations are invalid for want of constitutional power.

Court Disposition

Demurrer overruled

Orders

  • ['Demurrer overruled']