Heiner v Scott [1914] HCA 82

Heiner v Scott [1914] HCA 82

The operations of the Commonwealth Bank as between itself and its customers in general banking business are not the exercise of a function of the executive government of the Commonwealth. No immunity from State taxation attaches in such circumstances. Stamp duty on a cheque drawn by a private citizen on a...

Source-derived case information.

Parties
Appellant: Ernest Frederick Augustus Heiner; Respondent: Peter Scott; Intervener: Commonwealth of Australia
Jurisdiction
Australia
Judgment Date
18 December 1914
Procedural Posture
Appeal / On Appeal From a Court of Petty Sessions of Queensland; Final Judgment of High Court
Outcome
appeal dismissed
Legal Topics
State Taxation of Federal Instrumentalities, Stamp Duty on Cheques, Banking Law, Federal Immunity, Commonwealth Bank Act, Application of State Laws to Commonwealth Entities
Constitutional Law Taxation Law Federal State Relations State Taxation of Federal Instrumentalities Stamp Duty on Cheques Banking Law Federal Immunity Commonwealth Bank Act +1 more

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Parties

Ernest Frederick Augustus Heiner

Appellant

Peter Scott

Respondent

Commonwealth of Australia

Intervener

Procedural Posture

Appeal / On Appeal From a Court of Petty Sessions of Queensland; Final Judgment of High Court

Legal Issues

  1. 1 Whether the Stamp Act 1894 (Qld) sec. 26 applies to cheques drawn on the Commonwealth Bank of Australia by private individuals.
  2. 2 Whether the imposition of stamp duty on such cheques constitutes impermissible State interference with a Commonwealth instrumentality contrary to the Constitution.

Ratio Decidendi

The operations of the Commonwealth Bank as between itself and its customers in general banking business are not the exercise of a function of the executive government of the Commonwealth. No immunity from State taxation attaches in such circumstances. Stamp duty on a cheque drawn by a private citizen on a Commonwealth Bank current account is enforceable and does not constitute impermissible State interference with a federal instrumentality.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed with costs.