NSW Caselaw
New South Wales Supreme Court
CITATION : Personalised Transport Services Pty Ltd v AMP Superannuation Ltd & Anor [2006] NSWSC 5 This decision has been amended. Please see the end of the judgment for a list of the amendments.
HEARING DATE(S) : 15/04/05, 15/06/05, 28/06/05, 12/07/05, 10/08/05, 24/08/05, 12/10/05, 19/10/05
JUDGMENT DATE : 31 January 2006
JURISDICTION : Equity Division
JUDGMENT OF : Barrett J
DECISION : Separate questions answered: see paragraph 14.
CATCHWORDS : TAXES AND DUTIES - superannuation guarantee charge - persons in respect of whom payable - independent contractors - RESTITUTION - mistake - recovery of superannuation contributions paid by mistake
LEGISLATION CITED : Superannuation Guarantee (Administration) Act 1992 (Cth), s.12(3)
Australia and New Zealand Banking Group Ltd v Westpac Banking Corporation (1988) 164 CLR 662 David Securities Pty Ltd v Commonwealth Bank of Australia (1992) 175 CLR 353 CASES CITED : DP Excavation & Haulage Pty Ltd v Commissioner of Taxation (2005) 190 FLR 198 Personalised Transport Services Pty Ltd v AMP Superannuation Ltd [2005] NSWSC 396 Vabu Pty Ltd v Federal Commissioner of Taxation (1996) 33 ATR 537
Personalised Transport Services Pty Ltd - Plaintiff PARTIES : AMP Superannuation Limited - First Defendant Alan John Goode - Second Defendant
FILE NUMBER(S) : SC 5475/03
Mr J.E. Armfield - Plaintiff COUNSEL : Mr M.R. Elliott - First Defendant Mr S.J. Richardson, Solicitor - Second Defendant
Gells - Plaintiff SOLICITORS : Mallesons Stephen Jaques - First Defendant Vizzone Ruggero & Associates - Second Defendant
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