Abstract
This article considers the argument whether consumption taxes are prohibited to the States by s90 of the Constitution. That section prohibits states from levying excise duties, but there is doubt whether the definition of excise duty extends to a tax on consumption.
| Original language | English |
|---|---|
| Pages (from-to) | 305-330 |
| Number of pages | 26 |
| Journal | Australian Tax Forum |
| Volume | 38 |
| Issue number | 2 |
| Publication status | Published - Jun 2023 |
| Externally published | Yes |