The Commonwealth v Morton [1968] HCA 43

The Commonwealth v Morton [1968] HCA 43

The Poultry Industry Levy Act 1965-1966 Cth was a valid law with respect to taxation and applied in respect of hens kept for commercial purposes in the Australian Capital Territory; the defendants' objections based on s. 9, s. 6 (2), discrimination between States, and construction of the Act had no substance, so the Commonwealth was entitled to judgment on the demurrer.

Jurisdiction
Australia
Procedural Posture
Proceedings to Recover Levies Imposed by the Poultry Industry Levy Act 1965 1966 Cth / Demurrer to the Amended Statement of Claim
Outcome
Demurrer overruled; judgment for the plaintiff on the demurrer.
Legal Topics
['validity of Commonwealth Levy' 'poultry Industry Levy' 'delegation of Taxing Power' 'australian Capital Territory Application' 'discrimination Between States']
['constitutional Law' 'taxation'] ['validity of Commonwealth Levy' 'poultry Industry Levy' 'delegation of Taxing Power' 'australian Capital Territory Application' 'discrimination Between States']

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

Proceedings to Recover Levies Imposed by the Poultry Industry Levy Act 1965 1966 Cth / Demurrer to the Amended Statement of Claim

Legal Issues

  1. 1 ['Whether the Poultry Industry Levy Act 1965-1966 Cth was a law imposing, or otherwise with respect to, taxation.' 'Whether s. 9 of the Poultry Industry Levy Act 1965-1966 Cth invalidly authorized the Minister to select individuals subject to the levy.' 'Whether s. 6 (2) of the Poultry Industry Levy Act 1965-1966 Cth involved an unlawful delegation or abdication of Commonwealth taxing power.' 'Whether the Poultry Industry Levy Act 1965-1966 Cth applied to hens kept for commercial purposes in the Australian Capital Territory.' 'Whether the Act discriminated between States contrary to s. 51 (ii.) of the Constitution.']

Ratio Decidendi

The Poultry Industry Levy Act 1965-1966 Cth was a valid law with respect to taxation and applied in respect of hens kept for commercial purposes in the Australian Capital Territory; the defendants' objections based on s. 9, s. 6 (2), discrimination between States, and construction of the Act had no substance, so the Commonwealth was entitled to judgment on the demurrer.

Court Disposition

Demurrer overruled; judgment for the plaintiff on the demurrer.

Orders

  • ['Demurrer overruled' 'Judgment be entered for the plaintiff on the demurrer']