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Published online by Cambridge University Press: 24 January 2025
Section 90 of the Commonwealth Constitution provides, inter alia, that:
on the imposition of Wlifonn duties of customs the power of the Parliament to impose duties of customs and of excise and to grant bounties on the production or export of goods shall become exclusive.
With the possible exception of s 92, no constitutional provision has created as much division in the High Court as has s 90. The difficulty surrounding the interpretation of s 92 was alleviated by the unanimous decision in Cole v Whitfield, from which emerged a clear principle to assist the Court in future decisions. The problems besetting the Court in the interpretation of s 90 have yet to be resolved.
I am grateful to Mr J R Pyke, Lecturer in Law, Queensland University of Technology, for his helpful comments and suggestions in writing this paper.
1 Section 92 reads: “On the imposition of uniform duties of customs, trade, commerce, and intercourse among the States, whether by means of internal carriage or ocean navigation, shall be absolutely free ....
2 (1988) 165 CLR 360.
3 (1989) 167 CLR 399.
4 B Opeskin, “Section 90 of the Constitution and the Problem of Precedent” (1986)16 FLRev 170.
5 Cole v Whitfield (1988) 165 CLR 360, 392-393.
6 (1904) I CLR497.
7 Griffith CJ, Barton and O'Connor JJ.
8 For example, the judgments in Hematite Petroleum Pty Ltd v Victoria (1983) 151 CLR599.
9 (1904) 1 CLR497, 509. .
10 (1904) 1 CLR 497,506.
11 J Quick and R R Garran, Annotated Constitution of the Australian Commonwealth {1901) 837.
12 Ibid 837-838.
13 (1904) 1 CLR497.
14 Only some aspects of the major cases will be dealt with here. A comprehensivediscussion of these and other cases and the developments in the law relating to s 90 can be found in the articles written by C Caleo, “Section 90 And Excise Duties: A Crisis of Interpretation” (1987) 16 MULR. 296; B Opeskin, supra n 4; M Coper, “The High Court and Section 90 of the Constitution” (1976)F LRev 1.
15 (1904) 1 CLR497.
16 (1926) 38 CLR 408.
17 (1927)39 CLR 139.
18 (1938) 60 CLR 263, 302-303. See also Bolton v Madsen (1963) 110 CLR 264.
19 Hematite Petroleum Pty Ltd v Victoria (1983) 151 CLR 599, 632-33, 634 per Mason J; 640 per Murphy J; 656-57 per Brennan J; 668-69 per Deane J.
20 For example,Commonwealth and Commonwealth Oil Refineries v South Australia (1926) 38 CLR 408; Parton v Milk Board (Vic) (1949) 80 CLR 229; cf Fullagar Jin Dennis Hotels Pty Ltdv Victoria (1960) 104 CLR '529,557.
21 (1949) 80 CLR 229.
22 Ibid 260.
23 Atlantic Smoke Shops Ltd v Conlon (1943] AC 550. See also Dickenson's Arcade Pty Ltd v Tasmania (1974) 130 CLR 177.
24 (1963) 110 CLR 264 (Dixon CJ, Kitto, Taylor, Menzies, Windeyer and Owen JJ).
25 Ibid 271.
26 Id.
27 (1960) 104 CLR 529.
28 The majority consisted of Fullagar, Kitto, Taylor and Menzies JJ. Dixon CJ, McTieman and Windeyer JJ fonned the minority.
29 (1960) 104 CLR 529,560.
30 (1963) 110 CLR 264,273.
31 (1960) 104 LR 529.
32 (1974) 130 CLR 177.
33 (1977) 136 CLR 475.
34 (1969) 120 CLR 42. The Court divided evenly.
35 Ibid per Barwick CJ.
36 (1970) 121 CLR 42.
37 Kitto, McTieman and Walsh JJ.
38 (1970) 121 CLR 1, 15.
39 Ibid 24-25.
40 For example, Barwick CJ in Western Australia v Chamberlain Industries Pty Ltd (1970) 121 CLR I.
41 For example, Gibbs CJ in Hematite Petroleum (1983) 151 CLR 609.
42 C Caleo, supra n 14, 307.
43 (1926) 38 CLR408, 437.
44 In.John Fairfax and Sons Ltd v New South Wales (1927) 39 CLR 139, 146 Rich Jretreated from this broad position.
45 (1949) 80 CLR 229,260.
46 Supra n 14, 308.
47 This purpose will be explored below.
48 WestemAustraliavChamberlainlndustries(l910) 121 CLR 1, 17.
49 Hematite Petroleum Pty Ltdv Victoria (1983) 151 CLR 599,631.
50 See further C Caleo, supra n 14, 309 and also the comments of Gibbs CJ in Hematite Petroleum Pty Ltd v Victoria (1983) 151' CLR 599,617.
51 Davis and Ors v The Commonwealth and Anor (1988) 166 CLR 79, 95; Victoria v The Commonwealth and Hayden (1975) 134 CLR 338, 396-397.
52 In Victoria v The Commonwealth and Hayden (1975) 134 CLR 3 8. 412-13.
53 See the findings of the Constitutional Commission in Final Report of the Constitutional Commission Volume 2 (1988) paras 11.242-11.285 esp 11.271-11.275.
54 (1983) 151 CLR 609, 616; see also Latham CJ in Anomey General (NSW) v Homebush Flour Mills Ltd (1937) 56 CLR 390, 396.
55 (1989) 167 CLR 399,479.
56 (1983) 151 CLR 609, 619. The approach was similar to that taken in Bolton v Madsen (1963) 110 CLR 264.
57 Hematite Petroleum Pty Ltd v Victoria (1983) 151 CLR 609,660.
58 (1985) 155 CLR 368.
59 (1989) 167 CLR 399.
60 Street v Queensland Bar Association (1980'• 168 CLR 461, 522; Leeth v The Commonwealth (1992) 66 ALJR 529, 542.
61 For example, H C Sleigh Ltd v South Australia (1977) 136 CLR 475.
62 Logan Downs Pty Ltd v Queensland (1977) 137 CLR 59, 84.
63 (1983) 151 CLR 609,638.
64 (1960) 104 CLR 529,555.
65 (1983) 151 CLR 609.
66 Ibid 618.
67 Ibid 609. The majority consisted of Mason, Brennan, Murphy and Deane JJ. The minority comprised of Gibbs CJ and Wilson J.
68 Ibid 634 per Mason J.
69 These members were Gibbs CJ and Wilson J.
70 (1985) 155 CLR 368 Mason, Brennan, Murphy and Deane, contra Gibbs CJ, Wilson and Dawson JJ.
71 Ibid 385.
72 (1985) 155 CLR 368.
73 Bolton v Madsen (1963) 110 CLR 264.
74 See Gibbs CJ's criticisms of this fine distinction: Gosford Meats Pty Ltd v State of New South Wales (1985) 155 CLR 368, 379.
75 Evda Nominees Pty Ltd v Victoria (1984) 154 CLR 311, 316.
76 For example, Dickenson's Arcade Pty Ltd v Tasmania (1974) 130 CLR 177, 188 per Barwick CJ; 240 per Mason J. See also H C Sleigh Ltd v South Australia (1977) 136 CLR475.
77 (1989) 167CLR399.
78 (1988) 165 CLR360.
79 Ibid 400.
80 (1989) 167 CLR 399.
81 Toohey, Gaudron and McHugh JJ.
82 Similar to that in Evda Nominees (1984) 154 CLR 311.
83 (1989) 167 CLR 399,438.
84 (1983) 151 CLR609.
85 (1989) 167 CLR 399,492.
86 Ibid 461-463.
87 (1983) 151 CLR 609,632.
88 (1989) 167 CLR 399,487.
89 (1988) 165 CLR 360, 389 ff
90 (1989) 167 CLR 399, 425-6.
91 Ibid 432.
92 (1985) 155 CLR 368.
93 (1989) 167 CLR 399, 438-9.
94 Ibid 434-5, 436, 438.
95 H C Sleigh v South Australia (19TI) 136 CLR 475.
96 (1989) 167 CLR 399,440.
97 Ibid 414.
98 (1988) 165 CLR 360.
99 (1989) 167 CLR 399,466.
100 (1904) 1 CLR497.
101 “In Dennis Hotels Pty Ltdv Victoria (1960) 104 CLR 529, 555.
102 (1989) 167 CLR 399,472.
103 (1983) 151 CLR 609,629.
104 (1989) 167 CLR 399,479. See also Gibbs CJ in Hematite Petroleum who held a similar view as to the object of section 90.
105 Ibid 483.
106 (1938) 60 CLR 263, 304.
107 (1989) 167 CLR 399,485.
108 (1983) 151 CLR 609, 629, 669.
109 (1989) 167 CLR 399, 485.
110 Ibid 480.
111 Ibid 484.
112 Ibid 480.
113 Ibid 484.
114 (1949) 80 CLR 229,260.
115 (1960) 104 CLR 529, 555.
116 In Western Australia v Chamberlain Industries (1970) 121 CLR 1, 26.
117 Hamersley Iron (1969) 120 CLR 42, 55 per Barwick CJ; 71 per Owen J; Western Australia v Chamberlain Industries (1970) 121 CLR 1, 13, 17 per Barwick CJ.
118 (1970) 121 CLR 1, 43 ff.
119 ll9 (1989) 167 CLR 399,481.
120 Constitutional Commission, supra n 53, paras 11.242-11.285 esp 11.251.
121 Ibid esp paras 11.271-11.276.
122 (1904) 1 CLR 497.
123 Supra n 11, 837.
124 (1926) 38 CLR 408.
125 Ibid 426 per Isaacs J, 438 per Starke J.
126 (1927) 39 CLR 139.
127 Ibid 142 per Knox CJ, Gavan Duffy and Starke JJ; 145 per Higgins J. Powers J, at 146, made reference to goods produced or manufactured within the Commonwealth.
128 (1926) 38 CLR 408, 437. See also Attorney-General (NSW) v Homebush Flour Mills Ltd (1937) 56 CLR 390, 403.
129 (1927) 39 CLR 139, 146, 147.
130 (1960) 104 CLR 529, 590.
131 Justice Dixon had expressed the view on a number of occasions that there was no reason why the concept of duties of excise must be confined to goods of domestic manufacture. See eg Matthews v The Chicory Marketing Board ( 1938) 60 CLR 263, 299; Parton v Milk Board (Vic) (1949) 80 CLR 229, 260 and also in his judgment in Dennis Hotels (1960) 104 CLR 529, 540-541.
132 See also Dickenson'sArcade v Tasmania (1974) 130 CLR 177,210.
133 (1960) 104 CLR 529,555.
134 Western Australia v Chamberlain Industries (1970) 121 CLR 1, 12-13.
135 Ibid.
136 See Gosford Meats Pty Ltd v State of New South Wales (1985) 155 CLR 368, 383.
137 For example, in H C Sleigh v South Australia (1977) 136 CLR 475, 526-527; Logan Downs Pty Ltd v Queensland (1977) 137 CLR 59, 84; Hematite Petroleum Pty Ltd v Victoria (1983) 151 CLR 609, 638 and Gosford Meats Pty Ltd v State of New South Wales (1985) 155 CLR 368, 387-389.
138 Justice Fullagar appeared to take the same approach in Dennis Hotels (1960) 104 CLR 529, 555 ff.
139 Philip Morris Limited v The Commissioner for Business Franchises (Victoria) (1989) 167 CLR 399,480.
140 See ibid 478-480.
141 See the comments of Mason CJ and Deane J ibid 440-441 regarding the position of the decision in H C Sleigh Ltd v South Australia (1977) 136 CLR 475.
142 (1989) 167 CLR 399, 438-439.
143 Ibid 484.
144 (1988) 165 CLR 360. See, eg, Bath v Alston Holdings Pty Ltd (1988) 165 CLR 411.
145 Philip Morris Limited v Commissioner of Business Franchises (Victoria) (1989) 167 CLR 399,485.
146 For example, as seen in Harper v Minister For Sea Fisherirs (1989) 168 CLR 314. The licence fee there was not a levy but a fee for the privilege of talcing a scarce natural resource - abalone.
147 Supra n 53, paras 11.242-11.285.
148 Ibidparas 11.266-11.267.
149 Ibid para 11.270 considering arguments· of the minority of the advisory Committee on Trade and National Economic Management.
150 (1983) 151 CLR 599,617.
151 Section 128.
152 (1988) 165 CLR 360,400.