CSR Ltd v Hornsby Shire Council [2004] NSWSC 946

New South Wales Supreme Court

CITATION : CSR Ltd v Hornsby Shire Council [2004] NSWSC 946 HEARING DATE(S) : 30/09/04 JUDGMENT DATE : 14 October 2004

JUDGMENT OF : Gzell J DECISION : Plaintiff entitled to order that defendant Council pay the withheld amount plus interest. Declarations on defendant's cross claim refused.

CATCHWORDS : ADMINISTRATIVE LAW - Prerogative Writs and Orders - Whether defendant Council should be ordered to fulfil a duty under the Supreme Court Act 1970, s 65 - Council acquiring land by compulsory acquisition under the Land Acquisition (Just Terms Compensation) Act 1991 - Valuer-General determining amount of compensation to be offered in an amount inclusive of GST - Plaintiff accepting the amount - Council withholding an amount as GST payable to Commissioner of Taxation - Commissioner ruling no taxable supply involved - Whether a defensive claim of unjust enrichment open to the Council - Whether Council entitled to declaratory relief under the Supreme Court Act 1970, s 75 that plaintiff obliged to issue a tax invoice - Commissioner not a party to the proceedings Land Acquisition (Just Terms Compensation) Act Local Government Act 1993 Supreme Court Act LEGISLATION CITED : New Tax System (Goods and Services Tax) Act 1999 (Cth) Income Tax Assessment Act 1936 (Cth) Real Property Act 1900 Bankruptcy Act 1966 (Cth) Spencer v The Commonwealth (1907) 5 CLR 418 Pebruk Nominees Pty Ltd v Woolworths (Victoria) Pty Ltd 2003 ATC 4932 Henty House Pty Ltd (in voluntary liquidation) v Federal Commissioner of Taxation (1953) 88 CLR 141 CASES CITED : Shaw v Director of Housing & State of Tasmania (No 2) (2001) 10 Tas R 1 Dixon v Chief Commissioner of Stamp Duties (1985) 3 NSWLR 347 Guaranty Trust Co of New York v Hannay & Co [1915] 2 KB 536 Mason and Carter, Restitution Law in Australia, Butterworths, Sydney, 1995 PARTIES : CSR Ltd - Plaintiff Hornsby Shire Council - Defendant FILE NUMBER(S) : SC 4346/04 COUNSEL : Mr Bret Walker SC/ Mr R Beasley - Plaintiff Mr D B McGovern SC/ Mr R Lancaster - Defendant SOLICITORS : Minter Ellison Lawyers Abbott Tout Solicitors