British American Tobacco Australia Ltd v Western Australia

Constitutional law (Cth) – Exclusive powers of Commonwealth Parliament – Duties of excise – State law imposing tobacco wholesalers' and retailers' licence fee in contravention of s 90, Constitution – Claim against State for money had and received to the use of taxpayer – Federal jurisdiction – Whether action arises under the Constitution or involves its interpretation – Constitution, s 76(i).

Constitutional law (Cth) – Exclusive powers of Commonwealth Parliament – Duties of excise – State law imposing tobacco wholesalers' and retailers' licence fee in contravention of s 90, Constitution – Claim against State for money had and received to the use of taxpayer – Right to proceed against State – State laws imposing conditions on right of action against State – Whether State laws apply of their own force – Whether State laws apply pursuant to s 64 or s 79, Judiciary Act 1903 (Cth) – Crown Suits Act 1947 (WA), ss 5, 6 – Limitation Act 1935 (WA), s 47A.

Constitution – covering cl 5, ss 75, 76, 77(iii), 78, 90.

Judiciary Act 1903 (Cth) – ss 39(2), 64, 79.

Business Franchise (Tobacco) Act 1975 (WA) – s 6(1).

Crown Suits Act 1947 (WA) – ss 5, 6.

Limitation Act 1935 (WA) – s 47A.