Ha & Anor v State of NSW & Ors- Walter Hammond & Ors v NSW

The High Court of Australia heard an application for special leave to appeal in *Ha & Anor v State of NSW & Ors* and *Walter Hammond & Ors v NSW*. The applicants sought to challenge decisions of the New South Wales Court of Appeal concerning the validity of certain legislation.

The central legal issue before the High Court was whether the *Crimes (Confiscation of Profits) Act 1985* (NSW) and the *Drug Trafficking (Confiscation of Profits) Act 1985* (NSW) were invalid by reason of contravening section 114 of the Commonwealth Constitution, which prohibits the imposition of duties of customs or excise. The applicants also contended that the legislation was invalid for contravening section 92 of the Constitution, which guarantees freedom of interstate and international trade, commerce, and intercourse.

The High Court granted special leave to appeal on the question of whether the impugned legislation imposed duties of customs or excise. However, special leave was refused on the question of whether the legislation contravened section 92 of the Constitution. The Court indicated that the legislation did not impose duties of customs or excise, as these terms are understood in the context of section 114 of the Constitution. The Court's reasoning focused on the nature of the levies imposed by the Acts, distinguishing them from taxes on the importation or exportation of goods.