FORTESCUE METALS GROUP LTD & ORS v THE COMMONWEALTH OF AUSTRALIA
Judges:French CJ
Hayne J
Crennan J
Kiefel J
Bell J
Keane J
French CJ [2nd]
Court:
Full High Court
MEDIA NEUTRAL CITATION:
[2013] HCA 34
French CJ, Hayne, Crennan, Kiefel, Bell and Keane JJ
ORDER
The questions reserved for the consideration of the Full Court on 5 November 2012 be answered as follows:
Question 1
Are any or all of s 3 of the Minerals Resource Rent Tax (Imposition - Customs) Act 2012 (Cth), s 3 of the Minerals Resource Rent Tax (Imposition - Excise) Act 2012 (Cth) and s 3 of the Minerals Resource Rent Tax (Imposition - General) Act 2012 (Cth) invalid in their application to the plaintiffs on one or more of the following grounds:
- A. they discriminate between the States of the Commonwealth of Australia contrary to s 51(ii) of the Constitution;
- B. they give preference to one State of the Commonwealth of Australia over another State contrary to s 99 of the Constitution;
- C. they so discriminate against the States of the Commonwealth or so place a particular disability or burden upon the operations or activities of the States, as to be beyond the legislative power of the Commonwealth?
Answer
No.
Question 2
Are any or all of the Minerals Resource Rent Tax (Imposition - Customs) Act 2012 (Cth), the Minerals Resource Rent Tax (Imposition - Excise) Act 2012 (Cth), the Minerals Resource Rent Tax (Imposition - General) Act 2012 (Cth) and the Minerals Resource Rent Tax Act 2012 (Cth) invalid in their application to the plaintiffs on the ground that they are contrary to s 91 of the Constitution?
Answer
No.
Question 3
Who should pay the costs of the reserved questions?
Answer
The plaintiffs.
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