High Court of Australia

Queensland Nickel Pty Limited v Commonwealth of Australia [2015] HCA 12

8 Apr 2015

Case Number: B25/2013


French CJ, Hayne, Kiefel, Bell, Gageler, Keane, Nettle JJ


Constitutional law – Constitution, s 99 – Prohibition on Commonwealth, by any law of revenue, giving preference to one State over another – Discrimination – Practical operation of law – Clean Energy Act 2011 (Cth), Clean Energy (Charges – Excise) Act 2011 (Cth), Pt 3, Clean Energy (Charges – Customs) Act 2011 (Cth), Pt 3, and Clean Energy (Unit Shortfall Charge – General) Act 2011 (Cth) established and imposed tax on certain greenhouse gas emissions – Schedule 1 ("JCP") to Clean Energy Regulations 2011 (Cth) provided for reduction of tax liability for emissions generated by certain activities – JCP, Pt 3, Div 48 defined "production of nickel" as an activity – Whether JCP, Pt 3, Div 48 discriminates between States because of differences between States in natural, business or other circumstances – Whether JCP, Pt 3, Div 48 contrary to Constitution, s 99.

Words and phrases – "discrimination", "natural, business or other circumstances", "practical effect", "practical operation", "States or parts of States".

Constitution – s 99.

Clean Energy Regulations 2011 (Cth) – Sched 1, Pt 3, Div 48.

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