Queensland Nickel Pty Limited v Commonwealth of Australia

COURT OR TRIBUNAL

High Court of Australia

DATE FILED (OR FIRST HEARING DATE)

16/05/2013

LITIGATION TYPE

Constitutional and Human Rights / State Accountability

SUBJECT MATTER

Constitutional rights

REVIEW TYPE

Judicial review

SUMMARY

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.

CASE DOCUMENTS

Queensland Nickel Pty Limited v Commonwealth of Australia [2015] HCATrans 8
Queensland Nickel Pty Limited v Commonwealth of Australia [2015] HCA 12; 255 CLR 252