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Ngo Ngo Ha and the High Court V New South Wales: Historical Purpose in History and Law

Published online by Cambridge University Press:  24 January 2025

Rowan McMonnies
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Extract

The latest statement from the High Court on duties of excise poses an interesting question with regard to the fiscal relationship between Commonwealth and State governments. The absence of fiscal accountability in all levels of government in Australia serves to frustrate the objectives of the federal system. While the decision in Ngo Ngo Ha v New South Wales (Ha) brings some clarity to a confusing area, the High Court's adoption of a broad approach to s 90 of the Constitution has the effect of increasing the disparity between the revenue and expenditure of Commonwealth and State governments. In light of the economic and political implications of the decision, it must be asked whether the correct purpose has been attributed to the section.

Type
Research Article
Information
Federal Law Review , Volume 27 , Issue 3 , September 1999 , pp. 471 - 498
Copyright
Copyright © 1999 The Australian National University

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Footnotes

*

This article was prepared for the purpose of an honours research project. The author gratefully acknowledges the contribution of Mr P Keyzer, Senior Lecturer, Faculty of Law, University of Technology, Sydney, for his helpful comments and suggestions in the preparation of this article.

References

1 (1997) 189 CLR465.

2 Ibid.

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12 Hematite Petroleum Pty Ltd v Victoria (1983) 151 CLR 599 at 632 per Mason J.

13 Ibid.

14 Western Australia v Chamberlain Industries Pty Ltd (1970) 121 CLR I at 17 per Barwick CJ.

15 Hematite Petroleum Ply Ltd v Victoria (1983) 151 CLR 599 at 660 per Deane J.

16 For example, s 5 l(ii).

17 R Mathews, Revenue Sharing in Federal Systems, Centre for Research on Federal Financial Relations, The Australian National University (1980) at 2.

18 Ibid at 11.

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39 Convention Debates (Melbourne, 1898) at 1016.

40 C Saunders, above n I9 at 158.

41 Convention Debates (Melbourne, 1898) at 914.

42 Convention Debates (Sydney, 1891) at 361.

43 Ibid.

44 C Caleo, above n 4 at 308.

45 Convention Debates (Sydney, 1891) at 365.

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52 Ibid.

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54 B Opeskin, above 11 21 at 177.

55 Ibid at 174.

56 C Saunders, above 11 19 at 149.

57 N J Dixon, above 11 7 at 230.

58 (1904) l CLR497.

59 Ibid at 509 per Griffith CJ.

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66 N Warren, Tax Facts and Tax Refimn (Australian Tax Research Foundation Research Study No 31 1998)at47.

67 (1949) 80 CLR 229.

68 Pererswald v Bartley (1904) 1 CLR 497 at 512 per Griffith CJ, Barton and O'Connor J.I.

69 Ibid at 507.

70 Ibid at 509.

71 P Hanks, above n 9 at 375.

72 (1926) 38 CLR 408.

73 Ibid at 437.

74 Ibid.

75 P Hanks, above n 9 at 375.

76 (1938) 60 CLR 263.

77 Ibid at 299.

78 (1949) 80 CLR 299.

79 C Caleo, above n 4 at 303.

80 Parton v Milk Board (Victoria) (1949) 80 CLR 229 at 260 per Dixon J.

81 Western Australia v Chamberlain industries Pty Ltd (1970) 121 CLR I at 17 per Barwick CJ.

82 C Caleo, above n 4 at 308.

83 (1938) 60 CLR 263.

84 Parton v Milk Board (Victoria) (l949) 80 CLR 229 at 260 per Dixon J.

85 Ibid at 252.

86 (1904) 1 CLR497.

87 Parton v Milk Board (Victoria) (1949) 80 CLR 229 at 266 citing Isaacs J in Commonwealth and Commonwealth Oil Refineries Ltd v South Australia (1926) 38 CLR 408 at 426.

88 South Australia v Commonwealth (First Uniform Tax Case) (1942) 65 CLR 373, and Victoria v Commonwealth (Second Uniform Tax Case) (1957) 99 CLR 575.

89 N J Dixon, above n 7 at 232.

90 (1960) 104 CLR 529.

91 NJ Dixon. above n 7 at 232.

92 1960) l04 CLR 529 at 560.

93 (1963) 110 CLR 263.

94 C Caleo. above n 4.

95 Bolton v Madsen (l963) 110 CLR 263 at 271.

96 (1974) 130 CLR 177.

97 (1977) 136 CLR475.

98 P Hanks, above n 9 at 377.

99 N J Dixon, above n 7 at 232.

100 P Hanks, above 11 9 at 378.

101 C Caleo, above n 4 at 299.

102 (1970) 121 CLR 1.

103 Ibid at 21.

104 Ibid at 15.

105 (1983) 151 CLR 599.

106 N J Dixon, above n 7 at 236.

107 (1983) 151 CLR 599 at 634 per Mason J.

108 (1960) 104 CLR 529 at 560.

109 (1985) 155 CLR 368.

110 C Calco, above n 4 at 319.

111 (1985) 155 CLR 368 at 443.

112 (1989) 167CLR 399.

113 N J Dixon, above n 7 at 238.

114 (1989) 167 CLR 399 at 474.

115 Ibid at 472.

116 N J Dixon, above n 7 at 240.

117 (1989) 167 CLR 399 at 492.

118 Ibid at 485.

119 Ibid at 432.

120 Ibid at 438-439.

121 Business Franchise Licences (Tobacco) Act 1987 (NSW), s 41.

122 (1997) 189 CLR 465 at 487.

123 Ibid.

124 Ibid.

125 (1960) 104 CLR 529 at 560.

126 (1993) 178 CLR 561.

127 Ibid at 590 per Mason CJ, Brennan, Deane, and McHugh JJ.

128 (1997) 189 CLR 465 at 490.

129 (1989) 167 CLR 399 at 455.

130 (1997) 189 CLR 465 at 491.

131 (1988) 165 CLR 360 at 386, citing the 1891 Report of the South Australian Royal Commission on Inter-Colonial Free Trade at iv.

132 (1949) 80 CLR 229 at 260 per Dixon J.

133 (1997) 189 CLR 465 at 495.

134 Ibid.

135 Convention Debates (Adelaide, 1897) at 836.

136 (1997) 189 CLR 465 at 497.

137 Ibid at 498.

138 Ibid at 499.

139 (1989) l 67 CLR 399 at 438 per Mason CJ and Deane J, at 446 per Brennan J, at 481-482 per Toohey and Gaudron JJ, at 499 per McHugh and at 475 per Dawson J.

140 (1997) 189 CLR 465 at 503.

141 Ibid at 501 citing Philip Morris (1989) 167 CLR 399 at 463 per Brennan J and at 501 per McHugh J.

142 Ibid at 503.

143 Ibid.

144 Ibid.

145 (1989) 167 CLR 399 at 440.

146 (1997) 189 CLR 465 at 501.

147 (1989) 167 CLR 399 at 459.

148 (1997) 189 CLR 465 at 503.

149 (1974) 130 CLR 177.

150 (1997) 189 CLR 465 at 505.

151 Ibid at 507.

152 Convention Debates (Adelaide, 1897) at 835-836. The amendment involved the removal of the words “upon goods the subject of customs duties” from the draft of s 90.

153 (1997) 189 CLR 465 at 514.

154 Ibid.

155 Ibid at 508.

156 Ibid.

157 Ibid at 513.

158 Ibid at 491-498 per Brennan CJ, McHugh, Gummow and Kirby JJ.

159 (1988) 165 CLR 360.

160 Ibid at 392.

161 Parton (1949) 80 CLR 229 at 260 per Dixon J as cited with approval in Ha (1997) 189 CLR 465 at 495 per Brennan CJ, Mc Hugh, Gumrnow and Kirby J.I.

162 NJ Dixon, above n 7 at 233.

163 B Opeskin, above n 21 at 207.

164 (1993) 178 CLR 561.

165 Peterswald v Bartley (1904) 1 CLR 497 at 509 per Griffith CJ.

166 J A Thomson, above n 5 at 310.

167 Sawer, G, “The Australian Constitution and the Australian Aborigine” (1966) 2 FL Rev 17Google Scholar.

168 (1904) 1 CLR 208 at 213 per Griffith CJ.

169 Attorney-General (Vic): ex rel Black v Commonwealth (l981) 55 ALJR 155 at 157 per Barwick CJ.

170 (1997) 189 CLR 465 at 496.

171 Convention Debates (Adelaide, 1897) at 835.

172 (1997) 189 CLR 465 at 496.

173 Caleo, C above n 4 at 308.

174 (1997) 189 CLR 465 at 496.

175 (1926) 38 CLR 408.

176 R Mathews, above n 17 at 2.

177 Ibid at 11.

178 Musgrave, R Musgrave, P, Public Finance in Theo1y and Practice (1980) at 583CrossRefGoogle Scholar.

179 R Mathews, above n 17 at 10.

180 Ibid at 11.

181 Ibid at 5. See also South Australia v Commonwealth (First Uniform Tax Case (1942) 65 CLR 373 and Victoria v Commonwealth (Second Uniform Tax Case) (1957) 99 CLR 575.

182 Murphy, W F, “Constitutional Interpretation: The Art of the Historian, Magician or Statesman?” (1978) 87 Yale LI 1752CrossRefGoogle Scholar and P Hanks, above n 9 at 378-379.

183 J A Thomson, above n 5 at 310.

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185 J A Thomson, above n 5 at 311.

186 W F Murphy, above n 182.

187 H Burmester, above n 31 at 34.

188 Ibid.

189 Victoria v Commonwealth (1971) 122 CLR 353 at 394.

190 P Hanks, above n 9 at 382.

191 james v. commonwealth (1936) 55 CIR i at 43.

192 H Bummester, above n 31 at 34.

193 J A Thomson, above n 5 at 312.

194 Ibid.

195 Final Report of the Constitutional Commission vol 2 (1988) at paras 11.266-11.267.

196 N J Dixon, above n 7 at 252.

197 N Warren, above n 66 at 34.

198 Sydney Morning Herald 19 August 1998 at 17.

199 A thorough analysis of the benefits and drawbacks of the proposed tax package is beyond the scope of this paper.

200 Pat1icularly in relation to reliance of the majority on the Turner amendment in determining the historical purpose of the section.