Gosford Mea Ts PTY LTD v New South Wales 1

Abstract

Constitutional law — Commonwealth — Excise duties — Tax on production — Licence to slaughter animals — Fee based on number of animals slaughtered in period prior to licence period — Whether invalid as tax on goods produced or valid as tax on business generally — Whether governed by Dennis Hotels² case — Constitution (Cth) s 90 — Meat Industry Act 1978 (NSW) s 11C — Meat Industry (Licensing) Regulations (1980) (NSW) cl 41.