Singh v Khan (No 2) [2021] FCA 463

Federal Court of Australia

Singh v Khan (No 2) [2021] FCA 463 File number: NSD 1392 of 2020

Judgment of: STEWART J

Date of judgment: 5 May 2021

Catchwords: RESTITUTION – claim for money had and received on mistake of law – whether applicant must plead loss or liability to third party – whether that the money recovered would be held by the applicant on constructive trust in favour of a third party can be raised as a defence to a common law claim for money had and received EQUITY – constructive trust – whether equity imposes constructive trust on the party receiving an overpayment on mistake of law – unconscionability lacking TAXATION – withholding tax for supplier's failure to quote a valid ABN – circularity of payment or accounting obligations PRACTICE AND PROCEDURE – application to strike out statement of claim on various grounds – whether reasonable causes of action – whether leave to replead a second time should be given – self-represented litigant

Legislation: Taxation Administration Act 1953 (Cth) Sch 1, ss 12-190, 16-70, 16-75, 16-85

Cases cited: Baumgartner v Baumgartner [1987] HCA 59; 164 CLR 137 Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd [1994] HCA 61; 182 CLR 51 David Securities Pty Ltd v Commonwealth Bank of Australia [1992] HCA 48; 175 CLR 353 KAP Motors Pty Ltd v Federal Commissioner of Taxation [2008] FCA 159; 168 FCR 319 Piccone v Suncorp Metway Insurance Ltd [2005] FCAFC 260; 148 FCR 437 Re French Caledonia Travel Service Pty Ltd (in liq) [2003] NSWSC 1008; 59 NSWLR 361 Singh v Khan [2021] FCA 140