Download This PaperAustralian Court Constrains State Tax Base Yet Again
(2024) 113(7) Tax Notes International 855-858
5 Pages Posted: 9 Apr 2024
Date Written: February 12, 2024
Abstract
This article explains the judicial concepts of excise taxation that have led to decisions invalidating many state taxes in Australia, culminating in the demise of a state tax on road use by electric car owners.
Suggested Citation: Suggested Citation
Krever, Richard, Australian Court Constrains State Tax Base Yet Again (February 12, 2024). (2024) 113(7) Tax Notes International 855-858, Available at SSRN: https://ssrn.com/abstract=4772895
Richard Krever (Contact Author)
University of Western Australia Law School ( email )
M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia
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