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Capital Duplicators v Australian Capital Territory (No 2) (1993) 178 CLR 561

This case considered the issue of duties of excise under section 90 of the Constitution and whether or not a fee charged to wholesalers and retailers of videos by the ACT government was a duty of excise and therefore unconstitutional.

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Capital Duplicators v Australian Capital Territory (No 2) (1993) 178 CLR 561
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