Dennis Hotels Pty Ltd v Victoria,[1] is a High Court of Australia case that deals with section 90 of the Australian Constitution, which prohibits States from levying customs or excise duties.

Three judges, Fullagar, Kitto and Taylor JJ, used the highly formalistic criterion of liability approach (which has since been discredited) to decide this case.

His Honour found that the backdated fee was not a tax on production or manufacture, and was therefore not a duty of excise, applying the minority judgment in Parton v Milk Board (Vic).

[2] However, in deciding the character of the fee for the temporary licence, he felt constrained by Parton, and held that it was an excise duty.

[3] This case caused a great deal of criticism in the academic community due to the split in the Court and the uncertainty it created.