Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council [2023] NSWCA 275

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council [2023] NSWCA 275 Hearing dates: 13 October 2023 Decision date: 21 November 2023 Before: Leeming JA at [1]; Payne JA at [118]; Mitchelmore JA at [119] Decision: In both 2023/127087 and 2023/127091: Appeal dismissed with costs. Catchwords: LIMITATION OF ACTIONS – overpaid rates – no claim made within 12 month limitation period imposed by Recovery of Imposts Act 1963 (NSW), s 2(1) – whether ratepayer's claim was claim to recover tax "recoverable on restitutionary grounds" – whether claims "recoverable on restitutionary grounds" confined to claims at common law as opposed to statutory claims – significance of extrinsic materials to construction of statute – whether claim for credit as opposed to refund of overpaid rates was a claim to "recover" overpaid rates Legislation Cited: Civil Procedure Act 2005 (NSW), ss 149B, 149E Constitution, s 55 Crown Proceedings Act 1988 (NSW), s 5 Customs Act 1901 (Cth) Family Law Act 1975 (Cth), s 119 Interpretation Act 1987 (NSW), ss 33, 36(1) Land and Environment Court Act 1979 (NSW), ss 16, 20, 57, 71 Land Tax Act 1958 (Vic), s 90AA Law Reform (Miscellaneous Provisions) Act 1965 (NSW) Limitation Act 1969 (NSW), s 14 Limitation of Actions Act 1936 (SA), s 38 Limitation of Actions Act 1958 (Vic), s 20A Limitation of Actions (Recovery of Imposts) Act 1963 (NSW) Limitation of Actions (Recovery of Imposts) Amendment Act 1993 (NSW) Local Government Act 1919 (NSW), ss 132, 139, 142, 600, 621 Local Government Act 1993 (NSW), ss 220, 377, 494, 497, 498, 500, 506, 514, 520, 521, 522, 525, 526, 527, 534, 535, 546, 550, 560, 568, 571, 577, 578, 593, 594, 602, 672, 674, 711 Recovery of Imposts Act 1963 (NSW), ss 1A, 2, 3, 4, 5, 7 Stamps Act 1958 (Vic) State Revenue Legislation Further Amendment Act 1995 (NSW) Swimming Pools Tax Refund Act 1992 (Cth) Taxation Administration Act 1996 (NSW), Pt 10 Valuation of Land Act 1916 (NSW) Cases Cited: ACN 005 057 349 Pty Ltd v Commissioner of State Revenue [2015] VSC 76; 100 ATR 817 Adrenaline Pty Ltd v Bathurst Regional Council (2015) 97 NSWLR 207; [2015] NSWCA 123 Arnold v Minister Administering the Water Management Act 2000 (2008) 73 NSWLR 196; [2008] NSWCA 338 Australand Corp (Qld) Pty Ltd v Tang [2009] QSC 221 Barton v Commissioner for Motor Transport (1957) 97 CLR 633; [1957] HCA 50 Baulkham Hills Shire Council v Wrights Road Pty Ltd (2007) 153 LGERA 219; [2007] NSWCA 152 Bayside Council v Karimbla Properties (No 3) Pty Ltd (2018) 99 NSWLR 66; [2018] NSWCA 257 Boensch v Pascoe (2019) 268 CLR 593; [2019] HCA 49 British American Tobacco Australia Ltd v Western Australia (2003) 217 CLR 30; [2003] HCA 47 Burrows v Macpherson & Kelley Lawyers (Sydney) Pty Ltd [2021] NSWCA 148 Capital Duplicators Pty Ltd v Australian Capital Territory (No 2) (1993) 178 CLR 561; [1993] HCA 67 Ciprian v Commissioner of Taxation [2002] AATA 746; 50 ATR 1257 Citta Hobart Pty Ltd v Cawthorn [2022] HCA 16; 96 ALJR 476 Commissioner of State Revenue (Vic) v ACN 005 057 349 Pty Ltd (2017) 261 CLR 509; [2017] HCA 6 Commissioner of State Revenue (Vic) v Royal Insurance Ltd (1994) 182 CLR 51; [1994] HCA 61 Commonwealth v SCI Operations Pty Ltd (1998) 192 CLR 285; [1998] HCA 20 Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297; [1981] HCA 26 Council of the City of Sydney v Wilson Parking Australia Pty Ltd [2015] NSWLEC 42 David Securities Pty Ltd v Commonwealth Bank of Australia (1992) 175 CLR 353; [1992] HCA 48 Dennis Hotels Pty Ltd v Victoria (1960) 104 CLR 529; [1960] HCA 10 Deputy Commissioner of Taxation v Brown (1958) 100 CLR 32; [1958] HCA 2 Duke Group Ltd (in liq) v Alamain Investments Ltd [2003] SASC 415; 232 LSJS 58 Frevcourt Pty Ltd v Wingecarribee Shire Council (2005) 139 LGERA 140; [2005] NSWCA 107 Gammage v The Queen (1969) 122 CLR 444; [1969] HCA 68 Ha v State of New South Wales (1997) 189 CLR 465; [1997] HCA 34 Hughes and Vale Pty Ltd v New South Wales (No 2) (1955) 93 CLR 127; [1955] HCA 28 Kelly v Willoughby Council (1928) 41 CLR 51; [1928] HCA 25 MacCormick v Federal Commissioner of Taxation (1984) 158 CLR 622; [1984] HCA 20 Maguire v Simpson (1977) 139 CLR 362; [1977] HCA 63 Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council [2020] NSWLEC 66 Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council [2021] NSWCA 46 Meriton Apartments Pty Ltd v Council of the City of Sydney (No 3) (2011) 80 NSWLR 541; [2011] NSWLEC 65 Minister for Local Government v Blue Mountains City Council (2018) 97 NSWLR 1132; [2018] NSWCA 133 Moses v Macferlan (1760) 2 Burr 1005; 97 ER 676 Mutual Pools & Staff Pty Ltd v Federal Commissioner of Taxation (1992) 173 CLR 450; [1992] HCA 4 Northern Territory v Griffiths (2019) 269 CLR 1; [2019] HCA 7 Pantorno v The Queen (1989) 166 CLR 466; [1989] HCA 18 Peregrine Mineral Sands Pty Ltd v Wentworth Shire Council [2014] NSWCA 429 Plaintiff M61/2010E v The Commonwealth (2010) 243 CLR 319; [2010] HCA 41 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 Roxborough v Rothmans of Pall Mall Australia Ltd (2001) 208 CLR 516; [2001] HCA 68 Royal Insurance Australia Ltd v Comptroller of Stamps (Vic) (1992) 92 ATC 4399; 23 ATR 528 Scharer v State of New South Wales (2001) 53 NSWLR 299; [2001] NSWCA 360 Timbercorp Finance Pty Ltd v Collins [2016] VSC 776; 119 ACSR 478 Walker v Walker [1983] Fam 68 Wentworth Shire Council v Bemax Resources Ltd [2013] NSWSC 1047; 278 FLR 264 Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70 Zhang v Commissioner of the Australian Federal Police (2021) 273 CLR 216; [2021] HCA 16 Texts Cited: D Bailey and L Norbury, Bennion on Statutory Interpretation (7th ed, 2017, Lexis Nexis) K Mason, J Carter and G Tolhurst, Mason & Carter's Restitution Law in Australia (4th ed, 2021, LexisNexis) P Finn, Law and Government in Colonial Australia (1987, Oxford University Press) W Gummow, "Moses v Macferlan: 250 Years On" (2011) 68 Washington & Lee Law Review 881 W Swain, "Unjust Enrichment and the Role of Legal History in England and Australia" (2013) 36 UNSW Law Journal 1030 Category: Principal judgment Parties: Mangoola Coal Operations Pty Ltd (Appellant) Muswellbrook Shire Council (Respondent) Representation: Counsel: M Izzo SC and J Wherrett (Appellant) P Tomasetti SC and T To (Respondent)