October 25, 2023
In a High Court landmark decision (4:3 majority), it was ruled that the Zero and Low Emission Vehicle Distance-based Charge Act 2021 (Vic) (“ZLEV Act”) as a duty of excise within the meaning of s90 of the Constitution, and therefore invalid as it was unconstitutional, as only the commonwealth has this taxing power.
In the Court’s summary, reference is made to the conclusion that the ZLEV charge is a tax on goods, due to the relation between the tax and ZLEV’s, and because the tax may affect the demand for ZLEV’s.
CLICK HERE for the link to the case on the High Court of Australia’s website.
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