Finemores Transport Pty. Limited v. The State of New South Wales & Ors.

Judges: Barwick CJ

Stephen J
Mason J
Jacobs J
Murphy J
Aickin J

Court:
Full High Court of Australia

Judgment date: Judgment handed down 16 May 1978.

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Stephen J.: I have had the advantage of reading the reasons for judgment of the Chief Justice. I agree with each of the propositions which his Honour describes as basic principles by the application of which this case is to be decided. The application of those principles to the present legislation and to the facts of this case lead me to conclude that the plaintiff should succeed. The duty here in question is a revenue-raising tax which the plaintiff becomes liable to pay (whether or not it be regarded as a pre-condition of registration) upon taking steps to secure the registration of its trucks. These steps it must take if its trucks are lawfully to use the roads of the State. The burden of the duty thus imposed is a real and direct burden upon interstate trade, one which is in no sense remote or consequential. The amount of the duty is quite unrelated to the extent of road use or to any notion of recompense for wear and tear of the roads of the State. The fact that the burden of duty is not periodic and regular in incidence is irrelevant. I would make the declaration and order sought in para. 17(2) and 17(6) of the plaintiff's amended statement of claim.