Maund v Crown in right of the State of New South Wales [2013] NSWCA 226

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Maund v Crown in right of the State of New South Wales [2013] NSWCA 226 Hearing dates: 1 July 2013 Decision date: 18 July 2013 Before: Meagher JA at [1]; Barrett JA at [2]; Leeming JA at [3] Decision: Within seven days, the parties to file agreed short minutes of order in accordance with these reasons if agreement can be reached, failing which the parties to file orders for which they contend and submissions not exceeding three pages. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: APPEAL - Appeal as of right because pre-judgment interest included in calculating $100,000 threshold

INTEREST - Pre-judgment interest under Civil Procedure Act 2005, s 100 - Applicable rate - Amount required to be repaid but withheld by employer and remitted to Australian Taxation Office - Applicable rate reduced to rate paid by Australian Taxation Office when making refund

INTERPRETATION OF INSTRUMENTS - Obligation to repay amount equal to amount received - Whether obligation extended to repayment of amount withheld by employer and remitted to Australian Taxation Office - Meaning of "received" Legislation Cited: Civil Procedure Act 2005 (NSW) Income Tax Assessment Act 1997 (Cth) Supreme Court Act 1970 Taxation Administration Act 1953 (Cth) Cases Cited: Be Financial Pty Ltd as Trustee for Be Financial Operations Trust v Das [2012] NSWCA 164 Falkner v Bourke (1990) 19 NSWLR 574 Forsyth v Perpetual Trustee Co (Ltd) (1951) 84 CLR 154 Graham v Proudfoot (1894) 11 WN 91 House v R (1936) 55 CLR 499 Kalls Enterprises Pty Ltd (in liq) v Baloglow (No 3) [2007] NSWCA 298 Pilcher v Logan (1914) 15 SR NSW 24 Mackay v Dick (1881) 6 App Cas 251 Schepis v Commonwealth of Australia [2012] NSWCA 398 Westfield Management Ltd v AMP Capital Property Nominees Ltd [2012] HCA 54; (2012) 87 ALJR 86 Category: Principal judgment Parties: Deborah Maund (Appellant - In person) The Crown in the right of New South Wales (Respondent) Representation: Counsel: J Hyde (Respondent) Solicitors: De Mestre and Company (Respondent) File Number(s): 2013/187023 Decision under appeal Citation: Crown in right of the State of New South Wales v Maund [2013] NSWSC 183 Date of Decision: 2013-03-21 00:00:00 Before: Lindsay J File Number(s): 2012/126353