Australian Tape Manufacturers Association Ltd v Commonwealth
{'<entity_0>': 'Australian Tape Manufacturers Association Ltd v Commonwealth', '<entity_1>': 'High Court of Australia'}
[['Australian Tape Manufacturers Association Ltd v Commonwealth', 'court', 'High Court of Australia']]
<entity_0> ("blank tapes levy case"), is a <entity_1> case that provides guidance as to the constitutional definition of a tax.
['legal case']