High Court decision redefines boundaries of state taxation – so what are the broader implications?

This decision to rule Victoria’s road-user charge on electric and hybrid vehicles as unconstitutional will continue to shape the legal and policy landscape in Australia for years to come, write Kristie Schubert, Gabby Burcul, David Sofrà and Jenny Wong.

The High Court of Australia (HCA) handed down its decision on 18 October 2023, in Vanderstock v Victoria [2023] HCA 30 (Vanderstock), where the court examined the validity of the Victorian government's tax on electric vehicles (EVs)[1]. See related article: High Court rules Victoria’s electric vehicle charge as duty of customs excise Vanderstock is a landmark case that has redefined the boundaries of state taxation and the interaction of Section 90 of the Commonwealth of Australia Constitut...

Sign in below or register now to read the full article

Authors: Kristie Schubert, Gabby Burcul,

Published Date: 26 October 2023