SAS Trustee Corporation v Colquhoun [2022] NSWCA 184

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: SAS Trustee Corporation v Colquhoun [2022] NSWCA 184 Hearing dates: 17 August 2022 Decision date: 20 September 2022 Before: Meagher JA at [1]; White JA at [2]; Griffiths AJA at [55] Decision: Appeal dismissed with costs Catchwords: ADMINISTRATIVE LAW – Public Sector – Police Regulation (Superannuation) Act 1906 (NSW) ss 9A(4) and 21(4) – where District Court on appeal de novo backdated respondent's pension by ten years before date of application – where appeal lies in point of law – where pension may be backdated if decision-maker is satisfied that there are exceptional circumstances that merit its doing so – whether such circumstances are only those which explain the delay in filing an application Legislation Cited: District Court Act 1973 (NSW), ss 142G, 142N Police Regulation (Superannuation) Act 1906 (NSW), ss 9, 10, 10B, 21 Superannuation Legislation Amendment Act 2006 (NSW) Cases Cited: Baker v The Queen (2004) 223 CLR 513; [2004] HCA 45 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280; [1993] FCA 456 Daley v SAS Trustee Corporation [2016] NSWCA 111 Day v SAS Trustee Corporation [2021] NSWCA 71 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378 Hope v Bathurst City Council (1980) 144 CLR 1; [1980] HCA 16 House v The King (1936) 55 CLR 499; [1936] HCA 40 NSW Associated Blue-Metal Quarries Ltd v Federal Commissioner of Taxation (1956) 94 CLR 509; [1956] HCA 80 R v Kelly [2000] QB 198 SAS Trustee Corporation v Arthur Cox [2011] NSWCA 408; (2011) 285 ALR 623 Swift v SAS Trustee Corporation [2010] NSWCA 182 Category: Principal judgment Parties: SAS Trustee Corporation t/a State Super (Appellant) Thomas Colquhoun (Respondent) Representation: Counsel: G M Watson SC with S Palaniappan (Appellant) D F Jackson QC with J M Morris SC and M N Hammond (Respondent)