Category: Public Law

Victorian electric car tax held unconstitutional

On 18 October 2023, by a 4:3 majority the High Court of Australia declared invalid a tax imposed by Victoria on the use of electric and hybrid vehicles. The tax imposed was held to be a “duty of excise” within the meaning of section 90 of the Constitution, and therefore a tax only able to be imposed by the Commonwealth.

Something federal this way comes

Citta v Cawthorn concerns the limits on jurisdiction of State tribunals (like VCAT) which are not courts of a State. The case explains the scope of matters arising under the Constitution or under a Commonwealth law. These questions are also relevant when determining whether federal courts have jurisdiction.