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Income taxes are the most significant form of taxation in Australia, and collected by the federal government through the Australian Taxation Office (ATO). Australian GST revenue is collected by the Federal government, and then paid to the states under a distribution formula determined by the Commonwealth Grants Commission.
The excise tax on commonly used fuels in Australia [4] as of February 1, 2022: [5] $0.144 per litre on liquified petroleum gas used as fuel (autogas or LPG as it is commonly known in Australia). [6] Petrol for use as fuel in an aircraft is taxed at $0.03556 per litre. In addition all fuels are subject to 10% Goods and Services Tax (GST).
The High Court has found that any tax that imposes a tax up to and including the point of sale is an "excise", thereby striking out State sales taxes. For example, in Ha v New South Wales (1997) a State tobacco licence fee, which consisted of a fixed amount plus an amount calculated by reference to the value of tobacco sold, was struck down as ...
Section 90 of the Constitution of Australia prohibits the States from imposing customs duties and excise duties. The section bars the States from imposing any tax that would be considered to be of a customs or excise nature. While customs duties are easy to determine, the status of excise, as summarised in Ha v New South Wales, is that it ...
v. t. e. A fuel tax (also known as a petrol, gasoline or gas tax, or as a fuel duty) is an excise tax imposed on the sale of fuel. In most countries the fuel tax is imposed on fuels which are intended for transportation. Fuel tax receipts are often dedicated or hypothecated to transportation projects, in which case the fuel tax can be ...
The High Court of Australia has repeatedly held that a tax can be an "excise" regardless of whether the taxed goods are of domestic or foreign origin; most recently, in Ha v New South Wales (1997), the majority of the Court endorsed the view that an excise is "an inland tax on a step in production, manufacture, sale or distribution of goods ...
Map of the world showing national-level sales tax / VAT rates as of October 2019. A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit.
Matthews v Chicory Marketing Board (Vic) Matthews v Chicory Marketing Board (Vic), [1] is a High Court of Australia case that considered section 90 of the Australian Constitution, which prohibits States from levying excise (taxes). Although the meaning of excise was considered in Peterswald v Bartley, [2] this case significantly broadened its ...