Background
The Business Franchise (Tobacco) Act 1974 (Vic) imposed a licensing scheme for the sale of tobacco. For retailers, the fee was composed of a flat fee and an amount equal to 25% of the value of the tobacco sold in the previous twelve months. The Act also made for the provision of wholesalers, and tobacco bought by retailers from Victorian wholesalers would not be taken into account for the assessment of the retailer fee. This was ostensibly to avoid double-taxing the tobacco sold.
The defendant, Alston Holdings Pty Ltd, was a tobacco retailer in Victoria, who imported tobacco from Queensland for sale in Victoria, but did so without a licence. The defendant sought to challenge the Act on section 92 grounds.
Read more about this topic: Bath V Alston Holdings Pty Ltd
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