The PMI Group, Inc v QBE Holdings (AAP) Pty Limited [2016] NSWSC 673

Supreme Court New South Wales

Medium Neutral Citation: The PMI Group, Inc v QBE Holdings (AAP) Pty Limited [2016] NSWSC 673 Hearing dates: 16 and 17 May 2016 Decision date: 31 May 2016 Jurisdiction: Equity - Commercial List Before: Ball J Decision: The proceeding be dismissed with costs. Catchwords: CONTRACTS – general contractual principles – construction and interpretation of contracts – whether PAYG instalments a tax Legislation Cited: Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: Air Caledonie International v Commonwealth [1988] HCA 61; (1988) 165 CLR 462 Airservices Australia v Canadian Airlines International Ltd [1999] HCA 62; (2000) 202 CLR 133 Australian Broadcasting Commission v Australasian Performing Right Association Ltd (1973) 129 CLR 99 Davison v Bathurst City Council [1966] 1 NSWR 61 FCT v Clyne [1958] HCA 10; (1958) 100 CLR 246 Franklins Pty Ltd v Metcash Trading Ltd [2009] NSWCA 407; 76 NSWLR 603 Hohn v Mailler [2003] NSWCA 122 International Air Transport Association v Ansett Australia Holdings Limited [2008] HCA 3; 234 CLR 151 JP Morgan Australia Ltd v Consolidated Minerals Pty Ltd [2011] NSWCA 3 Moore v The Commonwealth [1951] HCA 10; (1951) 82 CLR 547 Peppers Hotel Management Pty Ltd v Hotel Capital Partners Ltd [2004] NSWCA 114 Toll (FGCT) Pty Limited v Alphapharm Pty Ltd [2004] HCA 52; 219 CLR 165 Electricity Generation Corporation v Woodside Energy Ltd [2014] HCA 7; (2014) 251 CLR 640 Category: Principal judgment Parties: The PMI Group, Inc (First Plaintiff) PMI Mortgage Insurance Co (Second Plaintiff) QBE Holdings (AAP) Pty Limited (Defendant) Representation: Counsel: IM Jackman SC with DFC Thomas (Plaintiffs) PJ Brereton SC with JR Williams (Defendant)