Mutual Pools & Staff Pty Limited & Anor v The Commissioner of Taxation for the Commonwealth of Australia

[1992] HCATrans 42

IN THE HIGH COURT OF AUSTRALIA

Office of the Registry

Sydney No S99 of 1990

B e t w e e n -

MUTUAL POOLS & STAFF PTY

LIMITED

First Plaintiff

and

THE SWIMMING POOL AND SPA
ASSOCIATION OF AUSTRALIA

LIMITED

Second Plaintiff

and

THE COMMISSIONER OF TAXATION
FOR THE COMMONWEALTH OF

AUSTRALIA

Defendant

Judgment

MASON CJ

BRENNAN J

DEANE J

DAWSON J

TOOHEY J
GAUDRON J

McHUGH J

TRANSCRIPT OF PROCEEDINGS

AT CANBERRA ON WEDNESDAY, 12 FEBRUARY 1992, AT 10.18 AM

(Continued from 9/5/91)

Copyright in the High Court of Australia

Pools 40 12/2/92

(Reasons for judgment were delivered)

MASON CJ:  I should say that the plaintiffs sought an order

that the matter be remitted to a judge of the

Federal Court of Australia to make findings as to:

(a) whether in consequence of the above

declaration moneys are repayable by the

defendant to the first plaintiff and to

members of the second plaintiff other than the

first plaintiff;

(b) if moneys are repayable, how much should

be repaid and to whom;

(c) whether interest is payable on any moneys

which are repayable.

As at present advised, the Court does not

propose to make a declaration in those terms, but

the Court is prepared to hear and consider any

submission that counsel might be prepared to make.

MR R. WILLIAMS:  On behalf of the plaintiffs, Your Honour,

might we have liberty to apply?

MASON CJ: Yes. Can I ask you first, are you appearing on

behalf of both plaintiffs?

MR WILLIAMS: Yes, Your Honour.

MASON CJ:  And are you seeking liberty to apply on behalf of

both plaintiffs?

MR WILLIAMS: Well, I would seek liberty to apply on behalf

of both plaintiffs if that is possible. If not, we

would be happy for the second plaintiff to be

deleted and the first plaintiffs to have liberty to

apply.

MASON CJ: Very well, you shall have liberty to apply to a

single Justice of the Court on behalf of both

plaintiffs in relation to that proposed order.

MR WILLIAMS:  Thank you, Your Honour. If Your Honour

pleases.

AT 10.21 AM THE MATTER WAS ADJOURNED SINE DIE

Pools 41 12/2/92