Fortescue Metals Group Limited v The Commonwealth [2013] HCA 34 (7 August 2013)

Fortescue Metals Group Limited v The Commonwealth [2013] HCA 34 (7 August 2013)

 

ORDER

The questions reserved for the consideration of the Full Court on 5 November 2012 be answered as follows:

 

Question 1

Are any or all of s 3 of the Minerals Resource Rent Tax (Imposition—Customs) Act 2012 (Cth), s 3 of the Minerals Resource Rent Tax (Imposition—Excise) Act 2012 (Cth) and s 3 of the Minerals Resource Rent Tax (Imposition—General) Act 2012 (Cth) invalid in their application to the plaintiffs on one or more of the following grounds:

 

  1. they discriminate between the States of the Commonwealth of Australia contrary to s 51(ii) of the Constitution;
  2. they give preference to one State of the Commonwealth of Australia over another State contrary to s 99 of the Constitution;

C.they so discriminate against the States of the Commonwealth or so place a particular disability or burden upon the operations or activities of the States, as to be beyond the legislative power of the Commonwealth?

 

Answer

No.

 

Question 2

Are any or all of the Minerals Resource Rent Tax (Imposition—Customs) Act 2012 (Cth), the Minerals Resource Rent Tax (Imposition—Excise) Act 2012 (Cth), the Minerals Resource Rent Tax (Imposition—General) Act 2012 (Cth) and the Minerals Resource Rent Tax Act 2012 (Cth) invalid in their application to the plaintiffs on the ground that they are contrary to s 91 of the Constitution?

 

Answer

No.

 

Question 3

Who should pay the costs of the reserved questions?

 

Answer

The plaintiffs.

 

David Cormack – Brisbane Barrister

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