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Commonwealth and Commonwealth Oil Refineries Ltd v South Australia   flag  65

[1926] HCA 47; (1926) 38 CLR 408; [1927] ALR 40
High Court of Australia
Australia - Commonwealth
25th November, 1926

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ha v New South Wales [1997] HCA 34; (1997) 189 CLR 465; (1997) 146 ALR 355; (1997) 11 Leg Rep 2; (1997) 71 ALJR 1080; 36 ATR 319 High Court of Australia Australia - Commonwealth 5 Aug 1997 AustLII flag 243
Kingswell v R [1985] HCA 72; (1985) 159 CLR 264; 62 ALR 161; (1986) 60 ALJR 17; 19 A Crim R 65 High Court of Australia Australia - Commonwealth 18 Nov 1985 AustLII flag 237
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 217
Dennis Hotels Pty Ltd v Victoria [1960] HCA 10; (1960) 104 CLR 529; [1960] ALR 129; 33 ALJR 470 High Court of Australia Australia - Commonwealth 26 Feb 1960 AustLII flag 103
Wragg v New South Wales [1953] HCA 34; (1953) 88 CLR 353; [1953] ALR 583 High Court of Australia Australia - Commonwealth 9 Jun 1953 AustLII flag 91
Parton [1949] HCA 67; (1949) 80 CLR 229; [1950] ALR 55 High Court of Australia Australia - Commonwealth 21 Dec 1949 AustLII flag 90
Damjanovic & Sons Pty Ltd v Commonwealth [1968] HCA 42; (1968) 117 CLR 390; [1969] ALR 653; 42 ALJR 102 High Court of Australia Australia - Commonwealth 27 Jun 1968 AustLII flag 83
Hematite Petroleum Pty Ltd v Victoria [1983] HCA 23; (1983) 151 CLR 599; (1983) 47 ALR 641; (1983) 57 ALJR 591; (1984) 58 ALLR 307 High Court of Australia Australia - Commonwealth 5 Aug 1983 AustLII flag 77
Philip Morris [1989] HCA 38; (1989) 167 CLR 399; 87 ALR 193; (1989) 63 ALJR 520 High Court of Australia Australia - Commonwealth 24 Aug 1989 AustLII flag 68
Capital Duplicators [No 2] [1993] HCA 67; (1993) 178 CLR 561; (1993) 118 ALR 1; 68 ALJR 56; 27 ATR 1 High Court of Australia Australia - Commonwealth 7 Dec 1993 AustLII flag 62
R v Vizzard; Ex parte Hill [1933] HCA 62; 50 CLR 30; [1934] ALR 16 High Court of Australia Australia - Commonwealth 15 Dec 1933 AustLII flag 62
Palmer v Western Australia [2021] HCA 5; (2021) 272 CLR 505; (2021) 388 ALR 180; (2021) 95 ALJR 229 High Court of Australia Australia - Commonwealth 24 Feb 2021 AustLII flag 58
Vacuum Oil Co Pty Ltd v Queensland [1934] HCA 5; 51 CLR 108; [1934] ALR 154 High Court of Australia Australia - Commonwealth 23 Apr 1934 AustLII flag 42
Western Australia v Chamberlain Industries Pty Ltd [1970] HCA 5; (1970) 121 CLR 1 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 41
Permewan Wright Consolidated Pty Ltd v Trewhitt [1979] HCA 58; (1979) 145 CLR 1; (1979) 27 ALR 182; 54 ALJR 98 High Court of Australia Australia - Commonwealth 22 Nov 1979 AustLII flag 40
Attorney-General (NSW) v Homebush Flour Mills Ltd [1937] HCA 3; (1937) 56 CLR 390; [1937] ALR 161; 4 ATD 234 High Court of Australia Australia - Commonwealth 1 Mar 1937 AustLII flag 40
Roughley v New South Wales Ex parte Beavis [1928] HCA 48; (1928) 42 CLR 162; [1929] ALR 1 High Court of Australia Australia - Commonwealth 22 Oct 1928 AustLII flag 36
Milk Board (NSW) v Metropolitan Cream Pty Ltd [1939] HCA 28; 62 CLR 116; [1939] ALR 337 High Court of Australia Australia - Commonwealth 25 Jul 1939 AustLII flag 33
Gosford Meats Pty Ltd v New South Wales [1985] HCA 5; (1985) 155 CLR 368; (1985) 57 ALR 417; 59 ALJR 221 High Court of Australia Australia - Commonwealth 13 Feb 1985 AustLII flag 31
Western Australia v Hamersley Iron Pty Ltd [No 1] [1969] HCA 42; (1969) 120 CLR 42; [1969] ALR 817; (1969) 43 ALJR 351; 1 ATR 267 High Court of Australia Australia - Commonwealth 12 Sep 1969 AustLII flag 27
R v Connare; Ex parte Wawn [1939] HCA 18; (1939) 61 CLR 596; [1939] ALR 235 High Court of Australia Australia - Commonwealth 17 May 1939 AustLII flag 26
Pty Ltd v Western Australia [1974] HCA 10; (1974) 130 CLR 245; (1974) 2 ALR 513; 48 ALJR 122; 8 ATD 379 High Court of Australia Australia - Commonwealth 1 Apr 1974 AustLII flag 25
Russell v Walters [1957] HCA 21; (1957) 96 CLR 177; [1957] ALR 400 High Court of Australia Australia - Commonwealth 8 Apr 1957 AustLII flag 25
James v The Commonwealth [1935] HCA 38; 52 CLR 570; [1935] ALR 275 High Court of Australia Australia - Commonwealth 11 Jun 1935 AustLII flag 23
Peverill v Health Insurance Commission [1991] FCA 505; (1991) 32 FCR 133; (1991) 104 ALR 449 Federal Court of Australia Australia - Commonwealth 29 Oct 1991 AustLII flag 14
Finemores Transport Pty Ltd v New South Wales [1978] HCA 16; (1978) 139 CLR 338 High Court of Australia Australia - Commonwealth 16 May 1978 AustLII flag 9
Carmody v FC Lovelock Pty Ltd [1970] HCA 35; (1970) 123 CLR 1; [1971] ALR 21; 44 ALJR 402 High Court of Australia Australia - Commonwealth 9 Oct 1970 AustLII flag 8
Vanderstock v Victoria [2023] HCA 30; (2023) 98 ALJR 208 High Court of Australia Australia - Commonwealth 18 Oct 2023 AustLII flag 5
Knight v Victoria [2014] FCA 369; (2014) 221 FCR 561; (2014) 314 ALR 644 Federal Court of Australia Australia - Commonwealth 11 Apr 2014 AustLII flag 4
Roughley v New South Wales Ex parte Beavis In re Edwards [1928] ArgusLawRp 97; (1929) 35 ALR 1 Argus Law Reports Australia 22 Oct 1928 AustLII flag 2
David Jones Ltd v Leventhal [1927] NSWStRp 43; (1927) 27 SR (NSW) 350; 44 WN (NSW) 105 Supreme Court of New South Wales Australia - New South Wales 25 Jul 1927 AustLII flag 2
Rex v Vizzard, Ex parte Hill [1933] ArgusLawRp 115; (1934) 40 ALR 16 Argus Law Reports Australia 15 Dec 1933 AustLII flag 1
Walter Hammond & Associates Pty Ltd v NSW S165/1996 [1997] HCATrans 106 High Court of Australia Australia - Commonwealth 19 Mar 1997 AustLII flag
Ha v NSW S45/1996 [1997] HCATrans 105 High Court of Australia Australia - Commonwealth 19 Mar 1997 AustLII flag
Walter Hammond & Associates Pty Ltd v NSW S165/1996 [1997] HCATrans 98 High Court of Australia Australia - Commonwealth 12 Mar 1997 AustLII flag
Ha v NSW S45/1996 [1997] HCATrans 97 High Court of Australia Australia - Commonwealth 12 Mar 1997 AustLII flag
Cole v Whitfield (H01/1987) ("Tasmanian Lobster case") - Volume I - AGSA (intervening) submission [1987] HCASCF 20 High Court of Australia Australia - Commonwealth 4 Jun 1987 AustLII flag
Cole v Whitfield (H01/1987) ("Tasmanian Lobster case") - Volume I - AGCth's submissions - Schedule - Attachment - Chronological Index of Section 92 Cases [1987] HCASCF 14 High Court of Australia Australia - Commonwealth 3 Jun 1987 AustLII flag
Re Canberra Fuel Distributors Pty Ltd and Commissioner of Business Franchises [1985] AATA 120 Administrative Appeals Tribunal Australia 21 May 1985 AustLII flag
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag
M/S Guruswamy & Coetc v Mysore [1966] INSC 186 Supreme Court of India India 26 Sep 1966 LIIofIndia flag
"McNee v Barrow Bros Commission Agency Pty Ltd" [1954] Res Jud 86 Pisar, Samuel Australia circa 1954 AustLII flag
Parton v The Milk Board [1949] ArgusLawRp 121; (1950) 57 ALR 55 Argus Law Reports Australia 21 Dec 1949 AustLII flag
Milk Board v Metropolitan Cream Pty Ltd [1939] ArgusLawRp 53; (1939) 45 ALR 337 Argus Law Reports Australia 25 Jul 1939 AustLII flag
Matthews v Chicory Marketing Board [1938] ArgusLawRp 59; (1938) 44 ALR 370 Argus Law Reports Australia 8 Aug 1938 AustLII flag
Attorney-General for New South Wales v Homebush Flour Mills Ltd [1937] ArgusLawRp 8; (1937) 43 ALR 161 Argus Law Reports Australia 1 Mar 1937 AustLII flag
James v The Commonwealth [1935] ArgusLawRp 47; (1935) 41 ALR 275 Argus Law Reports Australia 11 Jun 1935 AustLII flag
Gatehouse v Commissioner of Taxation [1935] ArgusLawRp 18; (1935) 41 ALR 112 Argus Law Reports Australia 16 Mar 1935 AustLII flag
Vacuum Oil Co Pty Ltd v Queensland [1934] ArgusLawRp 17; (1934) 40 ALR 154 Argus Law Reports Australia 23 Apr 1934 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Development of the Commonwealth Spending Power, The" (1978) 11 Melbourne University Law Review 369 Saunders, C A Australia circa 1978 AustLII flag 13
"Australian Inter-State Common Law" (1970) 4 Federal Law Review 87 Renard, Ian Australia circa 1970 AustLII flag 4
"Analysis of Judicial Approaches to the Interpretation of the Commerce Clause in Australia and the United States, An" (1965-1967) 5 Sydney Law Review 353 Nygh, P E Australia circa 1967 AustLII flag 4
"Come in Spinner: Section 90 of the Constitution and the Future of State Government Finances" (1999) 21 Sydney Law Review 627 Williams, John M Australia circa 1999 AustLII flag 3
"Section 90 of the Commonwealth Constitution: Fiscal Federalism or Economic Unity" (1985-1986) 10 Adelaide Law Review 365 Hanks, Peter Australia circa 1986 AustLII flag 3
"The High Court and Section 90 of the Constitution" (1976) 7 Federal Law Review 1 Coper, Michael Australia circa 1976 AustLII flag 3
"Consumption Taxes, Licence Fees and Excise Duties" (1973-1974) 9 Melbourne University Law Review 735 Cremean, Damien J Australia circa 1974 AustLII flag 2
"Sir Isaac Isaacs - A Sesquicentenary Reflection" (2005) 29 Melbourne University Law Review 880 Kirby, Michael Australia circa 2005 AustLII flag 1
"Restitution of Invalid Taxes - Principles and Policies" (2000) 5 Deakin Law Review 127 Brock, Margaret Australia circa 2000 AustLII flag 1
"Concept of Freedom in Interstate Trade, The" (1965-1967) 5 University of Queensland Law Journal 317 Nygh, Peter Australia circa 1967 AustLII flag 1
"Ha v New South Wales; Walter Hamond & Associates v New South Wales " (1998) 20 Sydney Law Review 182 Halliday, Niel Australia circa 1998 AustLII flag
"Section 90 - Ninety Years on Recent Suggestions of an Implied 'Bill of Rights' in the Constitution, Considered as Part of a General Trend in Constitutional Interpretation" (1992-1993) 21 (2) Federal Law Review 228 Dixon, Nicolee J Australia circa 1993 AustLII flag
"Section 90 of the Constitution and the Problem of Precedent" (1986) 16 (2) Federal Law Review 170 Opeskin, B Australia circa 1986 AustLII flag
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag
"Dennis Hotels Pty Ltd v Victoria (Constitutional Law)" (1960) 2 Melbourne University Law Review 543 Wilkin, J G Australia circa 1960 AustLII flag
"Constitutional and Administrative Law" (1952-1955) 2 University of Queensland Law Journal 365 Anderson, Ross Australia circa 1955 AustLII flag
"McNee v Barrow Bros Commission Agency Pty Ltd" [1954] Res Jud 86 Pisar, Samuel Australia circa 1954 AustLII flag
"A Government of Laws and Yet of Men: Being a Survey of Half a Century of the Australian Commerce Power" (1950) 1 (3) University of Western Australia Law Review 461 Stone, Julius Australia - Western Australia circa 1950 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Customs Act 1901 (Cth) s68
Customs Act (Vic)
Customs and Excise Duties Act 1890 (Vic)
Taxation (Motor Spirit Vendors) Act 1925 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Cole v Whitfield (H01/1987) ("Tasmanian Lobster case") - Volume I - AGSA (intervening) submission [1987] HCASCF 20 High Court of Australia Australia - Commonwealth 4 Jun 1987 AustLII flag
Cole v Whitfield (H01/1987) ("Tasmanian Lobster case") - Volume I - AGCth's submissions - Schedule - Attachment - Chronological Index of Section 92 Cases [1987] HCASCF 14 High Court of Australia Australia - Commonwealth 3 Jun 1987 AustLII flag
"Section 90 of the Constitution and the Problem of Precedent" (1986) 16 (2) Federal Law Review 170 Opeskin, B Australia circa 1986 AustLII flag
Re Canberra Fuel Distributors Pty Ltd and Commissioner of Business Franchises [1985] AATA 120 Administrative Appeals Tribunal Australia 21 May 1985 AustLII flag
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag
M/S Guruswamy & Coetc v Mysore [1966] INSC 186 Supreme Court of India India 26 Sep 1966 LIIofIndia flag
"Dennis Hotels Pty Ltd v Victoria (Constitutional Law)" (1960) 2 Melbourne University Law Review 543 Wilkin, J G Australia circa 1960 AustLII flag
"Constitutional and Administrative Law" (1952-1955) 2 University of Queensland Law Journal 365 Anderson, Ross Australia circa 1955 AustLII flag
"McNee v Barrow Bros Commission Agency Pty Ltd" [1954] Res Jud 86 Pisar, Samuel Australia circa 1954 AustLII flag
"A Government of Laws and Yet of Men: Being a Survey of Half a Century of the Australian Commerce Power" (1950) 1 (3) University of Western Australia Law Review 461 Stone, Julius Australia - Western Australia circa 1950 AustLII flag
Parton v The Milk Board [1949] ArgusLawRp 121; (1950) 57 ALR 55 Argus Law Reports Australia 21 Dec 1949 AustLII flag
Milk Board v Metropolitan Cream Pty Ltd [1939] ArgusLawRp 53; (1939) 45 ALR 337 Argus Law Reports Australia 25 Jul 1939 AustLII flag
Matthews v Chicory Marketing Board [1938] ArgusLawRp 59; (1938) 44 ALR 370 Argus Law Reports Australia 8 Aug 1938 AustLII flag
Attorney-General for New South Wales v Homebush Flour Mills Ltd [1937] ArgusLawRp 8; (1937) 43 ALR 161 Argus Law Reports Australia 1 Mar 1937 AustLII flag
James v The Commonwealth [1935] ArgusLawRp 47; (1935) 41 ALR 275 Argus Law Reports Australia 11 Jun 1935 AustLII flag
Gatehouse v Commissioner of Taxation [1935] ArgusLawRp 18; (1935) 41 ALR 112 Argus Law Reports Australia 16 Mar 1935 AustLII flag
Vacuum Oil Co Pty Ltd v Queensland [1934] ArgusLawRp 17; (1934) 40 ALR 154 Argus Law Reports Australia 23 Apr 1934 AustLII flag

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