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- Peterswald_v_Bartley abstract "Peterswald v Bartley (1904) 1 CLR 497 is an early High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise.Per Griffith CJ, an excise is a customs duty imposed on goods either in relation to quantity or value when produced or manufactured and not in the sense of a direct or personal tax. His Honour outlined four elements: The goods must be locally produced within the State. The tax must be imposed at the point of production or manufacture. The tax must be imposed in proportion to the quantity or value of the goods in question. It must be an indirect tax that gets passed on to the consumer through a higher price of goods.His Honour's requirement that the tax be imposed at the point of production or manufacture forms what is known as the narrow approach to section 90. This is no longer the case: Ha v New South Wales.".
- Peterswald_v_Bartley thumbnail Australian_coat_of_arms_1912_edit.png?width=300.
- Peterswald_v_Bartley wikiPageExternalLink 21.html.
- Peterswald_v_Bartley wikiPageID "5620752".
- Peterswald_v_Bartley wikiPageRevisionID "604269579".
- Peterswald_v_Bartley citations 21.html.
- Peterswald_v_Bartley court High_Court_of_Australia.
- Peterswald_v_Bartley dateDecided "1904-08-31".
- Peterswald_v_Bartley fullName "Peterswald v Bartley".
- Peterswald_v_Bartley hasPhotoCollection Peterswald_v_Bartley.
- Peterswald_v_Bartley judges "Griffith CJ, Barton and O'Connor JJ".
- Peterswald_v_Bartley name "Peterswald v Bartley".
- Peterswald_v_Bartley opinions "The Court considered the meaning of excise in relation to section 90".
- Peterswald_v_Bartley priorActions "none".
- Peterswald_v_Bartley subsequentActions "none".
- Peterswald_v_Bartley subject Category:1904_in_Australia.
- Peterswald_v_Bartley subject Category:1904_in_case_law.
- Peterswald_v_Bartley subject Category:Australian_constitutional_law.
- Peterswald_v_Bartley subject Category:Excise_in_the_Australian_Constitution_cases.
- Peterswald_v_Bartley subject Category:High_Court_of_Australia_cases.
- Peterswald_v_Bartley comment "Peterswald v Bartley (1904) 1 CLR 497 is an early High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise.Per Griffith CJ, an excise is a customs duty imposed on goods either in relation to quantity or value when produced or manufactured and not in the sense of a direct or personal tax. His Honour outlined four elements: The goods must be locally produced within the State.".
- Peterswald_v_Bartley label "Peterswald v Bartley".
- Peterswald_v_Bartley sameAs m.0dwqtf.
- Peterswald_v_Bartley sameAs Q7178286.
- Peterswald_v_Bartley sameAs Q7178286.
- Peterswald_v_Bartley wasDerivedFrom Peterswald_v_Bartley?oldid=604269579.
- Peterswald_v_Bartley depiction Australian_coat_of_arms_1912_edit.png.
- Peterswald_v_Bartley isPrimaryTopicOf Peterswald_v_Bartley.