Australian Tape Manufacturers Association Ltd v Commonwealth of Australia

(1993) 176 CLR 480
(1993) 112 ALR 53

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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

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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?

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?

Order that the defendant pay one-half of the plaintiffs' costs of the questions reserved.