In the matter of Citadel Financial Corporation Pty Ltd
[2019] NSWSC 65
Citation 1
…87 In DCT v Citech Research Pty Ltd [2009] SADC 140 and In the matter of Citadel Financial Corporation Pty Ltd [2019] NSWSC 65 the alleged overpayments related to the relevant taxpayers’ own affairs.…
David Securities Pty Ltd v Commonwealth Bank of Australia
[1992] HCA 48
Citation 2
…oner submits that the defendant was the recipient of the nine payments in the sense discussed in David Securities Pty Ltd v Commonwealth of Australia (1992) 175 CLR 353, per Mason CJ, Deane, Dawson, Toohey and McHugh JJ. However, David Securities discussed the concept of a ‘recipient’ or payee of a payment under a mi…
Australia and New Zealand Banking Group Ltd v Westpac Banking Corporation
[1988] HCA 17
Citation 3
…new general interest charge’. 74 The Commissioner submits: [110] In Australia and New Zealand Banking Group Limited v Westpac Banking Corporation (1988) 164 CLR 662, the High Court considered that Westpac was the ‘payee’ of a mistaken payment, notwithstanding that it had received the payment as an agent. The Court sa…
Official Receiver v Federal Commissioner of Taxation (Fox's Case)
[1956] HCA 63
Citation 4
…e Commonwealth of Australia: see the discussion – in the context of the Income Tax and Social Services Contribution Assessment Act 1936-1953 – in Commissioner of Taxation v Official Receiver (1956) 95 CLR 300 at 310-312 per Williams J and 324 per Fullagar J, Dixon CJ concurring with those reasons.…
Federal Commissioner of Taxation v Official Receiver
[1956] HCA 24
Citation 5
…on – in the context of the Income Tax and Social Services Contribution Assessment Act 1936-1953 – in Commissioner of Taxation v Official Receiver (1956) 95 CLR 300 at 310-312 per Williams J and 324 per Fullagar J, Dixon CJ concurring with those reasons.…
Swanbat Pty Ltd and Commissioner of Taxation
[2013] AATA 891
Citation 6
…RBA for amounts including an ‘administrative overpayment’ of that sum of $96,619.16. 84 In Re Swanbat Pty Ltd v Federal Commissioner of Taxation [2013] AATA 891, the Commissioner paid a taxpayer an amount in respect of excess GST paid by the taxpayer. The Commissioner then issued an amended assessment, treating t…
Deputy Commissioner of Taxation v Citech Research Pty Ltd
[2009] SADC 140
Citation 7
…87 In DCT v Citech Research Pty Ltd [2009] SADC 140 and In the matter of Citadel Financial Corporation Pty Ltd [2019] NSWSC 65 the alleged overpayments related to the relevant taxpayers’ own affairs.…
Deputy Commissioner of Taxation v DeAngelis
[2008] SADC 103
Citation 8
…ayment. The effect of the administrative overpayment is thus to reduce the credit previously posted to the relevant RBA. 82 In DCT v De Angelis [2008] SADC 103, the Commissioner reviewed and disallowed tax credits claimed by the taxpayer; the Commissioner issued notices of assessment revising the balance from a to…
Deputy Commissioner of Taxation v Li
[2010] VCC 409
Citation 9
…83 Deputy Commissioner of Taxation v Li [2010] VCC 409 involved input credits claimed by the taxpayer which resulted in $96,619.16 in refunds paid to the taxpayer. The Commissioner then assessed the GST net amount for the relevant periods and debited the RBA for amounts including an ‘administrative overpayment’ o…