The High Court’s invalidation of Victoria’s consumption tax on ZLEVs and its possible implications for other charges: Vanderstock v Victoria

This article considers the recent High Court decision in Vanderstock v Victoria. There a majority of the High Court struck out a tax on ZLEVs in Victoria, on the basis it was an excise and contrary to s90 of the Australian Constitution. This sets an important precedent and overturns the previous understanding of the limits on the scope of s90. After explaining the decision in detail, the article considers its possible implication for other state charges.