Vanderstock v VictoriaCitation:[2023] HCA 30Before:Kiefel CJ, Gageler, Gordon, Edelman, Steward, Gleeson, Jagot JJDate:18 Oct 2023Case Number:M61/2021Read more

Vanderstock v VictoriaCitation:[2023] HCA 30Before:Kiefel CJ, Gageler, Gordon, Edelman, Steward, Gleeson, Jagot JJDate:18 Oct 2023Case Number:M61/2021Read more

The ZLEV charge imposed by s 7(1) of the Zero and Low Emission Vehicle Distance-based Charge Act 2021 (Vic) is a duty of excise within the meaning of s 90 of the Constitution because it is an inland tax on goods imposed at the stage of consumption, and thus falls within the exclusive power of the Commonwealth Parliament. The Act is invalid to the extent of inconsistency.

Parties
Applicant: Unknown Applicant(s); Respondent: State of Victoria
Jurisdiction
Australia
Judgment Date
18 October 2023
Procedural Posture
Constitutional Law Reference / Judgment
Outcome
ZLEV charge declared invalid as a duty of excise; relevant provisions of the Act are inoperative to the extent of inconsistency with s 90 of the Constitution.
Legal Topics
Duties of Excise, Exclusive Power of Commonwealth Parliament, Tax on Goods, Zero and Low Emission Vehicle Distance Based Charge
Constitutional Law Taxation Law Duties of Excise Exclusive Power of Commonwealth Parliament Tax on Goods Zero and Low Emission Vehicle Distance Based Charge

Case Brief

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Parties

Unknown Applicant(s)

Applicant

State of Victoria

Respondent

Procedural Posture

Constitutional Law Reference / Judgment

Legal Issues

  1. 1 Whether s 7(1) of the Zero and Low Emission Vehicle Distance-based Charge Act 2021 (Vic) imposes a duty of excise within the meaning of s 90 of the Constitution
  2. 2 Whether the ZLEV charge is properly characterised as a tax on goods
  3. 3 Whether the definition of duty of excise in Capital Duplicators Pty Ltd v Australian Capital Territory [No 2] and Ha v New South Wales is exhaustive or descriptive

Ratio Decidendi

The ZLEV charge imposed by s 7(1) of the Zero and Low Emission Vehicle Distance-based Charge Act 2021 (Vic) is a duty of excise within the meaning of s 90 of the Constitution because it is an inland tax on goods imposed at the stage of consumption, and thus falls within the exclusive power of the Commonwealth Parliament. The Act is invalid to the extent of inconsistency.

Court Disposition

ZLEV charge declared invalid as a duty of excise; relevant provisions of the Act are inoperative to the extent of inconsistency with s 90 of the Constitution.

Orders

  • Section 7(1) of the Zero and Low Emission Vehicle Distance-based Charge Act 2021 (Vic) is invalid to the extent it imposes a duty of excise.
  • Application for leave to reopen Capital Duplicators [No 2] and Ha refused.