Consumption Taxes and Section 90 of the Australian Constitution

Research output: Contribution to journalArticleResearchpeer-review


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 languageEnglish
Pages (from-to)305-330
Number of pages26
JournalAustralian Tax Forum
Issue number2
Publication statusPublished - Jun 2023
Externally publishedYes


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