LVRG Scrapbook — Sunday, August 16, 2009:
Wake up, Australia: Stamp duties on new cars are illegal
According to the definition accepted by the High Court of Australia in Ha v. NSW and earlier cases, the duties imposed by State governments on initial registrations of new cars (and new motorbikes, caravans and trailers) are duties of excise, in contravention of s.90 of the Constitution. That means they're illegal — so illegal that no parliament can legalize them...
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