Gray on ‘Consumption Taxes and Section 90 of the Australian Constitution’

 Professor Anthony Gray of the University of Southern Queensland School of Law and Justice has published a new article titled 'Consumption Taxes and Section 90 of the Australian Constitution'.  The article appears in Volume 38(2) of the Australian Tax Forum.  Here is the abstract:

"Although the High Court has settled upon a broad view of “excise” in s 90 of the Constitution, it has excluded from that term a “true” consumption tax, a tax imposed upon the act of consumption. A Victorian tax on zero and low-emission vehicles imposes such a tax, and is under constitutional challenge. This article explains relevant case law on s 90 as it relates to this question. It considers arguments in favour of and against including “true” consumption taxes within the meaning of excise in s 90. It concludes there are stronger arguments, based on precedent, logic and public policy, favouring the inclusion of such taxes within the meaning of excise in the Constitution."