Qantas Airways Ltd v Commissioner of Taxation [2001] FCA 1720

FEDERAL COURT OF AUSTRALIA

Qantas Airways Ltd v Commissioner of Taxation [2001] FCA 1720 SALES TAX – overpayment – where applicant made payments under protest – where first respondent subsequently refunded overpayment – where applicant claimed interest on refund – whether first respondent made "decision to which this Act applies" pursuant to Taxation (Interest on Overpayments and Early Payments) Act 1983 s 3 – whether applicant entitled to restitution under general law – whether sales tax legislation denies right of recovery under general law

Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth) ss 3, 9, 10, 10A Sales Tax (Exemptions and Classifications) Act 1935 (Cth) Item 63A Sales Tax Assessment Act (No. 1) 1930 (Cth) ss 26, 29, 40 Sales Tax Assessment Act (No. 5) 1930 (Cth) ss 10AA, 25AA Sales Tax Procedure Act 1934 (Cth) s 12D(1) Sales Tax Assessment Act 1992 (Cth) s 16, 55 Taxation Administration Act 1953 (Cth) ss 14ZY, 14ZZ, 14ZZL, 14ZZQ

Mason v New South Wales (1959) 102 CLR 108 discussed Chippendale Printing Co Pty Ltd v Commissioner of Taxation (1996) 62 FCR 347 followed QANTAS AIRWAYS LTD v COMMISSIONER OF TAXATION & ANOR N 125 OF 2000 EMMETT J 7 DECEMBER 2001 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 125 OF 2000

BETWEEN: QANTAS AIRWAYS LIMITED ACN 009 661 901

APPLICANT

AND: COMMISSIONER OF TAXATION

FIRST RESPONDENT

COMMONWEALTH OF AUSTRALIA

SECOND RESPONDENT

JUDGE: EMMETT J

DATE OF ORDER: 7 DECEMBER 2001

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the respondents' costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA