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Dennis Hotels Pty Ltd v Victoria, [1] is a High Court of Australia case that deals with section 90 of the Australian Constitution, which prohibits States from levying customs or excise duties. Although some of the judges used the now-discredited criterion of liability approach, this case remains authority for cases that are factually similar to it.
Hospitality law is a legal and social practice related to the treatment of a person's guests or those who patronize a place of business. Related to the concept of legal liability, hospitality laws are intended to protect both hosts and guests against injury, whether accidental or intentional.
James Richardson first began duty-free retailing in Australia in 1972, opening a single store at Brisbane Airport. The company expanded over the next two decades, opening further duty-free stores in Sydney Airport , Melbourne Airport , Perth Airport and Cairns Airport , and twenty-three stores in all major city centres. [ 6 ]
However, since Dennis Hotels Pty Ltd v Victoria, it has been held that indirectness is neither a necessary nor sufficient quality for such a tax. [ 6 ] Since the High Court's ruling in Parton v Milk Board , [ 7 ] subsequently endorsed unanimously in Bolton v Madsen , [ 8 ] excise duties in the Australian context are generally agreed to apply in ...
This does not extend to consumable goods such as food and beverages, or any services such as plane tickets or hotel room charges. To claim the Tourist Refund Scheme you have to follow the given rules: You have to spend $300 or more including the GST on a single platform. You are allowed to combine all the invoices from the same retailer
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Before the beginning of the first Constitutional Convention in Sydney in 1891, Sir Henry Parkes originally proposed the following resolution: . That the trade and intercourse between the Federated Colonies, whether by means of land carriage or coastal navigation, shall be free from the payment of Customs Duties, and from all restrictions whatsoever, except from such regulations as may be ...
Lotte Duty Free (LDF; Korean: 롯데면세점; Hanja: 樂天免稅店; RR: Rotde Myeonsejeom), a duty-free division of Hotel Lotte, is a travel retailer headquartered in Seoul, South Korea. LDF is one of the largest travel retailers in the world alongside Dufry and DFS Group .