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"Restitutionary Principles Governing the Recovery of Overpaid Stamp Duty"   flag 

(1996) 19 University of New South Wales Law Journal 129
Trombitas, Eugen
University of New South Wales Law Journal
Australia

Legislation Cited

Legislation Name Provision
Limitation Act 1985 (ACT) s11, s21A, s34
Stamp Duties and Taxes Act 1987 (ACT)
Court of Australia Act 1976 (Cth) s5
Taxation Administration Act (Cth)
Limitation Act 1969 (NSW) s14
Recovery of Imposts Act 1963 (NSW) s4
Stamp Duties Act 1920 (NSW)
State Revenue Legislation Further Amendment (NSW) s15
Limitation Act 1981 (NT) s5, s10, s11, s35D, sA189485.PDF.SINO_TEXT
Limitation of Actions Act 1936 (SA) s38
Stamp Duties Act 1923 (SA)
Limitation Act 1974 (Tas) s14, s25C, s25D, s32
Limitation of Actions Act 1958 (Vic) s20A, s27
Stamps Act 1958 (Vic) sA1978103.PDF.SINO_TEXT
State Taxation (Further (Vic)
Limitation Act 1935 (WA)
Property (WA) s38, s124

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 203
"Tracing at Law, the Exchange Product Theory and Ignorance as an Unjust Factor in the Law of Unjust Enrichment" (1994) 13 University of Tasmania Law Review 116 University of Tasmania Law Review Australia - Tasmania circa 1994 AustLII flag 1
Baltic Shipping Co v Dillon [1993] HCA 4; (1993) 176 CLR 344; (1993) 111 ALR 289; (1993) 67 ALJR 228; [1993] ASC 58; [1993] Aust Contract Reports 90-022 High Court of Australia Australia - Commonwealth 10 Feb 1993 AustLII flag 788
David Securities Pty Ltd v Commonwealth Bank of Australia [1992] HCA 48; (1992) 175 CLR 353; 109 ALR 57; (1992) 24 ATR 125; (1992) 66 ALJR 768; 66 ALLR 768 High Court of Australia Australia - Commonwealth 7 Oct 1992 AustLII flag 938
Deputy Commissioner of Taxation v State Bank of New South Wales [1992] HCA 6; (1992) 174 CLR 219; (1992) 105 ALR 161; (1992) 23 ATR 1; 66 ALJR 250 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 120
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 226
Waltons Stores (Interstate) Ltd v Maher [1988] HCA 7; (1988) 164 CLR 387; (1988) 76 ALR 513; (1988) 62 ALJR 110; [1988] ANZ Conv R 98 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 1880
Pavey & Matthews Pty Ltd v Paul [1987] HCA 5; (1987) 162 CLR 221; (1987) 69 ALR 577; 61 ALJR 151 High Court of Australia Australia - Commonwealth 4 Mar 1987 AustLII flag 1128
"Restitutionary Proprietary Claim for the Mistaken Payer, A" (1981-1982) 12 University of Queensland Law Journal 99 University of Queensland Law Journal Australia circa 1982 AustLII flag 1
Finance Facilities Pty Ltd v FCT [1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag 387
Mason v New South Wales [1959] HCA 5; (1959) 102 CLR 108; [1959] ALR 422; 32 ALJR 380 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 127
Fibrosa Spolka Akcyjna v Fairbairn Lawson Combe Barbour Ltd [1942] UKHL 4; [1943] AC 32; [1942] 2 All ER 122; (1942) 73 Lloyds Rep 45 House of Lords United Kingdom 15 Jun 1942 BAILII flag 288
"Colour of Office': Restitutionary Redress Against Public Authority" [1987] Journal of Malaysian and Comparative Law 41 Journal of Malaysian and Comparative Law Malaysia circa 1987 CommonLII flag 1
Steele v Williams [1853] EngR 556; (1853) 8 Exch 625; 155 ER 1502; 38 LJEx 177 Court of Exchequer United Kingdom 13 Jul 1869 CommonLII flag 28
Kelly v Solari [1841] EngR 1087; [1835-42] All ER 320; (1841) 9 M & W 54; 152 ER 24; (1841) 11 LJEx 10; (1841) 9 M & R 54 Court of Exchequer United Kingdom circa 1841 CommonLII flag 148
Campbell v Hall [1774] EngR 5; 98 ER 1045; (1774) 1 Cowp 204; 20 St Tr 239; [1774] Lofft 655 King's Bench United Kingdom circa 1774 CommonLII flag 89
[1996] University of New South Wales Law Journal 161 [1996] University of New South Wales Law Journal 161 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 151 [1996] University of New South Wales Law Journal 151 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 149 [1996] University of New South Wales Law Journal 149 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 131 [1996] University of New South Wales Law Journal 131 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 147 [1996] University of New South Wales Law Journal 147 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 145 [1996] University of New South Wales Law Journal 145 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 133 [1996] University of New South Wales Law Journal 133 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 139 [1996] University of New South Wales Law Journal 139 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 143 [1996] University of New South Wales Law Journal 143 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 141 [1996] University of New South Wales Law Journal 141 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 137 [1996] University of New South Wales Law Journal 137 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
[1996] University of New South Wales Law Journal 135 [1996] University of New South Wales Law Journal 135 University of New South Wales Law Journal Australia circa 1996 HeinOnline flag 1
"Restitution from Government Officers" (1984) 29 McGill Law Journal 407 McGill Law Journal Canada circa 1984 HeinOnline / LexisNexis flag 2
"Restitutionary Recovery of Moneys Paid to a Public Authority Under a Mistake of Law: Ignoratia Juris in the Supreme Court of Canada" (1983) 17 University of British Columbia Law Review 233 University of British Columbia Law Review Canada - British Columbia circa 1983 HeinOnline / LexisNexis flag 3
Royal Insurance Australia Ltd v Comptroller of Stamps (Vic) (1992) 23 ATR 528 Australia circa 1992 Legal Online / Westlaw flag 9
Mason v New South Wales [1959] CLR 108 Australia - Commonwealth circa 1959 Legal Online / Westlaw flag 1
Westdeutsche Landesbank Girozentrale v Islington London Borough Council; Kleinwort Benson Ltd v Sandwell Borough Council [1994] 4 All ER 890; [1994] 1 WLR 938; (1993) 91 LGR 323 United Kingdom circa 1993 LexisNexis flag 98
Meadows v Grand Junction Waterworks Co (1905) 21 TLR 538 United Kingdom circa 1905 LexisNexis flag 2
Chase Manhattan Bank NA v Israel-British Bank (London) Ltd [1981] Ch 105; [1980] QB 677 Court of Chancery United Kingdom circa 1981 LexisNexis / Westlaw flag 246
Barton v Armstrong [1976] AC 104; [1975] 2 All ER 465 United Kingdom circa 1976 LexisNexis / Westlaw flag 187
Maskell v Horner [1915] 3 KB 106; [1914-15] All ER 595; (1915) 84 LJKB 1752 United Kingdom circa 1915 LexisNexis / Westlaw flag 80
1 Ch 409 1 Ch 409 Court of Chancery United Kingdom circa 1993 LexisNexis / Westlaw flag 3
Crescendo Management Pty Ltd v Westpac Banking Corporation (1988) 19 NSWLR 40; [1989] NSW Conv R 55-476 Australia - New South Wales circa 1989 LexisNexis AU flag 294
Air Canada v British Columbia (1989) 59 DLR (4th) 161; [1989] 1 SCR 1161 Supreme Court of Canada Canada 4 May 1989 Supreme Court of Canada flag 52
"Modernising the Law of Restitution" (1993) 109 Law Quarterly Review 164 Law Quarterly Review United Kingdom circa 1993 Westlaw flag 7
"Restitution of Taxes, Levies and Other Imposts: Defining The Extent of the Woolwich Principle" (1993) 109 Law Quarterly Review 401 Law Quarterly Review United Kingdom circa 1993 Westlaw flag 8
"Proprietary Remedies for the Recovery of Money" (1959) 75 Law Quarterly Review 234 Law Quarterly Review United Kingdom circa 1959 Westlaw flag 7
"Mistake of Law" (1943) 59 Law Quarterly Review 327 Law Quarterly Review United Kingdom circa 1943 Westlaw flag 14
Bacchus Imports, Ltd v Dias 468 US 263; 82 L Ed 2d 200; 104 SCt 3049; 82 L Ed 200 United States Supreme Court United States 29 Jun 1984 WorldLII flag 94
"Mistaken Payments and the Law of Restitution" [1993] Lloyds Maritime & Commercial law Quarterly 145 circa 1993
Kew Property Planning and Management Ltd v Town of Burlington (1980) 110 DLR (3d) 263 Canada circa 1980 flag 1
George (Porky) Jacobs Enterprise Ltd v City of R (1963) 37 DLR (2d) 757; (1963) 47 WWR 233 Canada circa 1963 flag 2
Dew v Parsons (1819) 2 B & Ald 562; 106 ER 471 Kings Bench United Kingdom circa 1819 flag 11
"Restitution from public authorities" (1980) 33 Current Legal Problems 191 Current Legal Problems United Kingdom circa 1980 flag 4
Shannon v Hughes & Co 109 SW 2d 1174 US circa 1993 3

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