About: Bolton v Madsen

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Bolton v Madsen, is a High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise duty. This case followed Dennis Hotels Pty Ltd v Victoria. It upheld the broad approach to excise, that is, excise duties are taxes on goods at some stage in their production or distribution before they reach consumers. Furthermore, the case supported the criterion of liability approach, that is, a tax must be applied directly to the goods. The judges gave some guidance on the required relationship; the relationship is satisfied "if the tax is calculated by reference to the quantity or value of goods produced or dealt with in the relevant period", as summarised by Mason J in Hematite Petroleum Pty Ltd v Victoria. This approach, of ensuring

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rdf:type	place yago:Abstraction100002137 yago:Case107308889 yago:Event100029378 yago:Happening107283608 yago:PsychologicalFeature100023100 yago:YagoPermanentlyLocatedEntity
rdfs:label	Bolton v Madsen (en)
rdfs:comment	Bolton v Madsen, is a High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise duty. This case followed Dennis Hotels Pty Ltd v Victoria. It upheld the broad approach to excise, that is, excise duties are taxes on goods at some stage in their production or distribution before they reach consumers. Furthermore, the case supported the criterion of liability approach, that is, a tax must be applied directly to the goods. The judges gave some guidance on the required relationship; the relationship is satisfied "if the tax is calculated by reference to the quantity or value of goods produced or dealt with in the relevant period", as summarised by Mason J in Hematite Petroleum Pty Ltd v Victoria. This approach, of ensuring (en)
name	Bolton v Madsen (en)
foaf:depiction
dcterms:subject	Australian constitutional law Excise in the Australian Constitution cases High Court of Australia cases 1963 in Australian law 1963 in case law
Wikipage page ID	5634686 (xsd:integer)
Wikipage revision ID	1100101195 (xsd:integer)
Link from a Wikipage to another Wikipage	Australian constitutional law Dennis Hotels Pty Ltd v Victoria Peterswald v Bartley Victor Windeyer Douglas Menzies Constitution of Australia Excise in the Australian Constitution cases Chief Justice of Australia Frank Kitto George Winterton Anthony Mason (judge) Magistrates Court of Queensland Commonwealth Law Reports Australian constitutional law Alan Taylor (Australian judge) Owen Dixon Hematite Petroleum Pty Ltd v Victoria High Court of Australia High Court of Australia cases William Owen (judge) 1963 in Australian law 1963 in case law Section 90 of the Constitution of Australia Excise Justices
sameAs	Bolton v Madsen Bolton v Madsen Bolton v Madsen
dbp:wikiPageUsesTemplate	dbt:More_footnotes dbt:Reflist dbt:Short_description dbt:Use_Australian_English dbt:Use_dmy_dates dbt:Cite_AustLII dbt:Australia-law-stub dbt:Infobox_court_case
thumbnail	wiki-commons:Special:FilePath/Coat_of_Arms_of_Australia.svg?width=300
court	High Court of Australia
judges	Dixon CJ, Kitto, Taylor, Menzies, Windeyer and Owen JJ (en)
has abstract	Bolton v Madsen, is a High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise duty. This case followed Dennis Hotels Pty Ltd v Victoria. It upheld the broad approach to excise, that is, excise duties are taxes on goods at some stage in their production or distribution before they reach consumers. Furthermore, the case supported the criterion of liability approach, that is, a tax must be applied directly to the goods. The judges gave some guidance on the required relationship; the relationship is satisfied "if the tax is calculated by reference to the quantity or value of goods produced or dealt with in the relevant period", as summarised by Mason J in Hematite Petroleum Pty Ltd v Victoria. This approach, of ensuring that the burden is down the line ensures that it is conformant with the original description of excise in Peterswald v Bartley. The mere fact that there was an increase in the price of goods is insufficient. (en)
appealed from	Magistrates Court of Queensland
date decided	1963-06-06 (xsd:date)
opinions	The broad approach and the criterion of liability approach to excise were approved (en)
gold:hypernym	Court
prov:wasDerivedFrom	wikipedia-en:Bolton_v_Madsen?oldid=1100101195&ns=0
page length (characters) of wiki page	3731 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Bolton_v_Madsen
is Link from a Wikipage to another Wikipage of	List of High Court of Australia cases Hematite Petroleum Pty Ltd v Victoria Bolton v madsen Section 90 of the Constitution of Australia
is Wikipage redirect of	Bolton v madsen
is foaf:primaryTopic of	wikipedia-en:Bolton_v_Madsen

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