Lamesa Holdings BV v Commissioner of Taxation [1999] FCA 612

FEDERAL COURT OF AUSTRALIA

Lamesa Holding BV v Commissioner of Taxation [1999] FCA 612

INCOME TAX – Taxpayer causes sum in United States dollars to be paid in respect of Australian tax liability – Federal Court sets aside assessments– whether s 172(1) of the Income Tax Assessment Act 1936 (Cth) requires the Commissioner to refund the overpaid tax in US dollars. RESTITUTION – "Unjust enrichment" – whether the Commissioner received a benefit at the expense of the taxpayer – whether the combined effect of the Income Tax Assessment Act 1936 (Cth), Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth) and the Taxation Administration Act 1953 (Cth) is to constitute an exclusive code which excludes the operation of restitution and unjust enrichment remedies – whether taxpayer made a "causative mistake" of law or fact. WORDS AND PHRASES – "Tax overpaid". Income Tax Assessment Act 1936 (Cth), ss 16(1), 16(2), 17, 20(1), 166, 167, 169, 170(1), 172(1), 175, 177(1), 204(1), 208(1), 214A, 255(1), 255(2).

Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth), ss 9(1), 10(1)(b) Taxation Administration Act 1953 (Cth), ss 14ZY, 14ZZQ(1). Taxation Administration Regulations, reg 20(f), 20(1). Federal Court of Australia Act 1976 (Cth), ss 51A(2)(b), 51A(2)(d). Deputy Federal Commissioner of Taxation v Conley (1998) 158 ALR 229, followed. Payne v Deputy Federal Commissioner of Taxation [1936] AC 497, followed. Payne v Federal Commissioner of Taxation (1934) 51 CLR 197, cited. Shell Co of Australia Ltd v Federal Commissioner of Taxation (1949) 78 CLR 439, cited. Precision Pools Pty Ltd v Federal Commissioner of Taxation (1992) 37 FCR 554, cited. Grofam Pty Ltd v Federal Commissioner of Taxation (1997) 97 ATC 4656, cited. Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, distinguished. David Securities Pty Ltd v Commonwealth Bank of Australia (1992) 175 CLR 363, distinguished. Australia and New Zealand Banking Group Ltd v Westpac Banking Corporation (1988) 164 CLR 662, cited. BP Exploration Co (Libya) Ltd v Hunt (No 2) [1979] 1 WLR 783, cited. F J Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360, cited. Sunrise Auto Ltd v Commissioner of Taxation (1995) 61 FCR 446, cited. Deputy Commissioner of Taxation v Collie [1998] 2 VR 106, cited. Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168, cited. Pavey & Matthews Pty Ltd v Paul (1987) 162 CLR 221, cited. Chippendale Printing Co Pty Ltd v Commissioner of Taxation (1996) 62 FCR 347, followed. Comptroller-General of Customs v Kawasaki Motors Pty Ltd (No 2) (1991) 32 FCR 243, followed. The Commonwealth v SCI Operations Pty Ltd (1998) 192 CLR 285, cited.