Ha v New South Wales
Key Principle
Broadly interpreted s 90 to prevent States from imposing duties of excise; redefined excise as a tax on goods at any point before consumption
The High Court gave a broad interpretation to the prohibition on State duties of excise under s 90, defining an excise as a tax on goods imposed at any stage before their consumption. The 4-3 decision struck down New South Wales tobacco franchise fees, significantly limiting the States' capacity to raise revenue independently and reinforcing Commonwealth fiscal dominance.