Ha v New South Wales

Coat of Arms of Australia

Ha v New South Wales is a landmark decision of the High Court of Australia that was decided on 5 August 1997. The case is significant in Australian constitutional law as it clarified the scope of the Commonwealth's exclusive power to impose duties of excise under Section 90 of the Australian Constitution.

Background

The case arose from a challenge by Bruce Ha, a tobacco retailer, against the validity of certain New South Wales legislation that imposed license fees on the sale of tobacco. Ha argued that these fees were effectively duties of excise, which under Section 90 of the Australian Constitution, could only be imposed by the Commonwealth.

Legal Issues

The primary legal issue in Ha v New South Wales was whether the license fees imposed by the state of New South Wales constituted duties of excise. Under Section 90 of the Australian Constitution, the Commonwealth has the exclusive power to impose duties of excise, and states are prohibited from doing so.

Decision

The High Court of Australia ruled in favor of Ha, holding that the license fees were indeed duties of excise and therefore invalid under Section 90 of the Australian Constitution. The majority opinion was delivered by Chief Justice Sir Gerard Brennan, with Justices William Gummow, Michael McHugh, and Mary Gaudron concurring. Justices Daryl Dawson and John Toohey dissented.

Impact

The decision had significant implications for state revenue systems across Australia. Many states had similar licensing schemes that were invalidated by this ruling. As a result, the Commonwealth and the states had to negotiate new financial arrangements to compensate for the loss of revenue.

See Also

• Section 90 of the Australian Constitution
• High Court of Australia
• Australian constitutional law
• List of High Court of Australia cases