Commonwealth of Australia and Commissioner of Taxation v. Precision Pools P/L & Anor [1994] FCA 741

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JUDGMENT No. sesmmrot nd act te

AT H WORD

ES TAX - refunds of tax claimed and recovered as judgment debts - judgment obtained before introduction of Swimming Pools Tax Refund Act 1992 (Cth) - whether refunds of tax the subject of judgments affected by provisions of legislation.

JUDGMENT - Nature and affect of - independent existence of original cause of action - merger and creation of an obligation of a higher nature.

Swimming Pools Tax Refund Act 1992 (Cth) Halsbury's Laws of England 4th Ed. Vol 26 para551 and Vol 16 para 983

Mutual Pools & Staff Pty Ltd v Federal Commissioner of Taxation (1992) 173 CLR 450

Precision Pools Pty Ltd v Commissioner of Taxation (1992) 37 FCR 554

Mutual Pools & Staff Pty Ltd v The Commonwealth (1994) 68 ALJR The Australian Gas Light Company v The Valuer-General (1940) 40 SR (NSW) 126

Sargood Bros v The Commonwealth (1910) 11 CLR 258

Barton v Commissioner for Motor Transport (1957) 97 CLR 633

Mason v The State of New South Wales (1958-59) 102 CLR 108

Blair v Curran (1939) 62 CLR 464

Port of Melbourne Authority v Anshun Pty Ltd (1981) 147 CLR Chamberlain v Deputy Commissioner of Taxation (1987-1988) 164 CLR 502

Marginson v Ian Potter & Co (1976) 136 CLR 161

Petersen v Moloney (1951) 84 CLR 91

NWEALTH OF AUSTRALIA and COMMISSTONER OF TAXATION

Applicants

- and - P I N_ POOLS PTY LTD First Respondent D L PA NST. PTY LTD Second Respondent

O'LOUGHLIN J ADELAIDE (Heard in Brisbane) 14 OCTOBER 1994

IN THE FEDERAL COURT OF AUSTRALIA ) ) D TRICT REGISTRY ) ) )

GENERAL DIVISION No. G159 of 1992

BET WE EN:

COMMONWEALTH OF AUSTRALIA

and COMMISSIONER OF TAXATION

Applicants - and -

PRECISION POOLS PTY LTD

First Respondent

EENSLAND POOL & PA CONST, PTY LTD

Second Respondent

MINUTES OF ORDER

DGE MAKIN RDER O'LOUGHLIN J.

WHERE MADE ADELAIDE (Heard in Brisbane)

A IRDER : 14 OCTOBER 1994

THE COURT ORDERS THAT: