Harper v Minister for Sea Fisheries [1989] HCA 47
The fee payable under Regulation 17A is not a tax but a charge for the acquisition of a statutory privilege to take abalone, analogous to the price for a profit à prendre—a privilege over a finite public resource created to protect that resource. Accordingly, it does not constitute a duty of excise contrary to s. 90...
Source-derived case information.
- Jurisdiction
- Australia
- Procedural Posture
- Stated Case / High Court Appeal / Stated Case Answer
- Outcome
- Application dismissed. Regulation 17A valid.
- Legal Topics
- ['duties of Excise' 'licensing' 'taxation' 'natural Resources' 'public Rights']
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Procedural Posture
Stated Case / High Court Appeal / Stated Case Answer
Legal Issues
- 1 ['Whether Regulation 17A of the Sea Fisheries Regulations 1962 (Tas) in its application for 1987, 1988, or 1989 to commercial abalone licences is invalid as imposing a duty of excise contrary to s.90 of the Constitution']
Ratio Decidendi
The fee payable under Regulation 17A is not a tax but a charge for the acquisition of a statutory privilege to take abalone, analogous to the price for a profit à prendre—a privilege over a finite public resource created to protect that resource. Accordingly, it does not constitute a duty of excise contrary to s. 90 of the Constitution.
Court Disposition
Application dismissed. Regulation 17A valid.
Orders
- ['The answer to the stated question: No.' "The plaintiff to pay the defendants' costs of the stated case."]
Full Case Text
Judgment text and source record
Sign in to read
Sign in to read the full judgment text
Sign in to read the full judgment text. Downloads and additional research tools may depend on your plan.
Sign in to read the full judgment