Cannabis law reform is unlikely in Australia because section 90 of the Constitution gives the exclusive power to tax goods to the Commonwealth, yet it is the states and territories that have the power to decriminalise use. What incentive does a state have to decriminalise cannabis if they cannot tax it? This article summarises the High Court’s s 90 jurisprudence. It also briefly explores the question of whether the states or territories could impose a levy on cannabis as a ‘fee for services rendered’ in the event that a user accesses state health services for cannabis-related health conditions.

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《宪法》第 90 条如何降低澳大利亚大麻法改革的可能性

澳大利亚不太可能对大麻法律进行改革，因为《宪法》第 90 条赋予联邦对商品征税的专属权力，但州和领地有权将使用合法化。如果一个国家不能对大麻征税，他们有什么动机将大麻合法化？本文总结了高等法院的 90 条判例。它还简要探讨了如果用户因大麻相关健康状况而获得州卫生服务的情况，州或领地是否可以对大麻征税作为“提供服务的费用”。