Australian Tape Manufacturers Association Ltd v Commonwealth of Australia
(1993) 176 CLR 480(1993) 112 ALR 53
AUSTRALIAN TAPE MANUFACTURERS ASSOCIATION LTD; BASF AUSTRALIA LIMITED and TDK AUSTRALIA PTY LTD v THE COMMONWEALTH OF AUSTRALIA
Court:
Judges:
Mason C.J., Brennan, Deane and Gaudron
Dawson and Toohey
McHugh JJ.
Judgment date: 11 March 1993
Answer the questions reserved for the consideration of the Court as follows:
l. Are Divs 3 and 4 of Pt VC and s.153E of the Copyright Act 1951 (Cth) ("the Act") invalid because:
- (a)
- they do not constitute a law with respect to copyrights within the meaning of s.51 (xviii) of the Constitution of the Commonwealth of Australia;
- (b)
-
- (i)
- they constitute a law with respect to taxation within the meaning of s.51 (ii) of the Constitution and a law imposing taxation within the meaning of s. 55 of the Constitution; and
- (ii)
- the Copyright Amendment Act 1989 (Cth) and/or the Act as amended by that Act deal or deals with the imposition of taxation as well as with other matters;
- (c)
- they effect an acquisition of property from vendors of blank tapes:
- (i)
- otherwise than on just terms; or
- (ii)
- other than for any purpose in respect of which the Parliament has power to make laws contrary to the provisions of s.51(xxxi) of the Constitution; or
- (d)
- they effect a fiscal exaction from vendors of blank tapes and do not constitute a tax within the meaning of s.51 (ii) of the Constitution or an acquisition of property within the meaning of s.51 (xxxi) of the Constitution?
Answers: | |
1(a) | No. |
1(b) (i) and (ii) | Yes. |
1(c) | No. |
1(d) | No. |
2. Are Divs 2 and 4 of Pt VC of the Act invalid because they effect an acquisition of property from copyright owners;
- (i)
- otherwise than on just terms; or
- (ii)
- other than for any purpose in respect of which the Parliament has power to make laws contrary to the provisions of s.51(xxxi) of the Constitution?
Answer: | No. |
Order that the defendant pay one-half of the plaintiffs' costs of the questions reserved.