Bolton v Madsen
id:
bolton-v-madsen-260-9388041
title:
Bolton v Madsen
text:
Bolton v Madsen, is a High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise duty. This case followed Dennis Hotels Pty Ltd v Victoria. It upheld the broad approach to excise, that is, excise duties are taxes on goods at some stage in their production or distribution before they reach consumers. Furthermore, the case supported the criterion of liability approach, that is, a tax must be applied directly to the goods. The
brand slug:
wiki
category slug:
encyclopedia
description:
Judgement of the High Court of Australia
original url:
https://en.wikipedia.org/wiki/Bolton_v_Madsen
date created:
date modified:
2022-07-24T06:40:46Z
main entity:
{"identifier":"Q4940253","url":"https://www.wikidata.org/entity/Q4940253"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/f/f8/Coat_of_Arms_of_Australia.svg","width":512,"height":397}
fields total:
13
integrity:
15