Anderson's Pty Ltd v Victoria
[1964] HCA 77111 CLR 353
(Judgment by: Taylor J)
Anderson's Pty Ltd
vVictoria
Judges:
Barwick CJ
Mctiernan J
Kitto J
Taylor JMenzies J
Windeyr J
Owen J
Legislative References:
Stamps Act 1958 (Victoria) - subdiv (14) of Div 3 of Pt II
Case References:
Bolton v Madsen (1963) - 110 CLR 264
Parton v Milk Board (Vic) - (1949) 80 CLR 229
Dennis Hotels Pty Ltd v Victoria - (1960) 104 CLR 529
Matthews v Chicory Marketing Board (Vic) - (1938) 60 CLR 263
Peterswald v Bartley - (1904) 1 CLR 497
Browns Transport Pty Ltd v Kropp - (1958) 100 CLR 117
Bank of Toronto v Lambe - (1887) 12 App Cas 575
Judgment date: 17 December 1964
Judgment by:
Taylor J
In my opinion the contention that ss 131B, 131C and 131E of the Stamps Act 1958 (Vic) impose duties of excise should be rejected and the respective demurrers allowed. I hold this view because I am satisfied that an examination of those sections plainly establishes that the imports for which they provide are not, in the sense in which that expression was used in Bolton v Madsen (1963) 110 CLR 264 at p 271, "taxes directly related to goods"; they are not in substance or at all imposed "in respect of" or "in relation to goods" nor "by reference to, or by reason of any relation" between the dealer "and any commodity as producer, manufacturer, processor, seller or purchaser". The liability is attracted not by reason of or by reference to the goods or the character of the goods the subject of any relevant transaction but by reason of and by reference to the nature of the specified forms of transactions when, and only when, those forms are employed in the disposal of any goods irrespective of their character. The conclusion to which I have come is in substance in accordance with the views expressed by Kitto J who has examined in detail the substance and effect of the impugned sections and with whose reasons I agree.