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- Amends Excise Tariff Act
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History of this document
29 June 2007 this version
01 May 2007
Assented to
01 July 2006
Commenced
Cited documents 0
Documents citing this one 1
Judgment
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Whether the respondent lawfully collected increased excise duty during the lapse and whether the applicants are entitled to refunds.
* Tax law – taxation only by Act of Parliament; provisional collection orders and their expiry. * Statutory interpretation – ambiguity in commencement provisions; retrospective operation of tax statutes. * Validity of Acts – errors going to substance (non-existent schedule) cannot be corrected by printer's corrigenda; only Parliament may amend laws. * Refunds – unlawful or excess tax collections are refundable under excise and provisional collection statutes.
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