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143. demand for recovery is addressed not to a government or government party but to a private corporation the ‘important constitutional value’ of upholding recovery of the unlawful tax from the State is absent... In such a case the fact of ‘passing on’ is certainly relevant. In a given case, it may
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27. ... That, in our view, is the critical question. As between the appellants and the respondent, who has the superior claim? The answer lies in the circumstance that there has been a payment of moneys by the appellants to the respondent for a consideration which has failed, and the respondent has
171:
Mr
Roxborough sought to recover a tobacco licence fee from Rothmans Ltd. That was required to be paid by the Business Franchise Licences (Tobacco) Act 1987 (NSW) and was struck down by the High Court of Australia because it was held to be an excise, which only the Federal Government could charge.
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115. Must part of the windfall to the wholesaler, who is undeserving, be passed to the retailers, equally undeserving, without any provision, sought or offered, to recompense the consumers, who are deserving because they ultimately paid amounts towards the unrecovered licence fees? Or should the
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118. In other words, a windfall accruing to a private person would only be disturbed in favour of another private person if the latter could ‘satisfy the court, by the giving of an undertaking or other means, that it will distribute the moneys to the from whom they were collected, thereby
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This left the wholesaler with a windfall, paid to it that were then going to go onto the State government. It had been found that the retailers had already passed on the fees to their customers.
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The High Court by a majority rejected the defence of passing on. Gleeson CJ, Gaudron J and Hayne J held there was no reason to depart from that view which was expressed in
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windfall remain where it is, on the footing that no basis is shown by statute, by equity or by the common law to sustain the recovery claimed by the retailers?
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recognizing their beneficial ownership of those moneys. Otherwise, why should the law intervene at all?
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case, concerning to what extent enrichment of the defendant must be at the expense of the claimant.
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mean that the taxpayer has, in fact, suffered no loss and is entitled to no legal recovery.
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Commissioner of State
Revenue (Vic) v Royal Insurance Australia Ltd
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Commissioner of State
Revenue (Vic) v Royal Insurance Australia Ltd
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Kirby J dissented and held that the defence should be allowed.
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463:Roxborough v Rothmans of Pall Mall Australia Ltd
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156:Roxborough v Rothmans of Pall Mall Australia Ltd
32:Roxborough v Rothmans of Pall Mall Australia Ltd
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259:BP Exploration Co (Libya) Ltd v Hunt (No 2)
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344:Banque Belge pour l’Etranger v Hambrouck
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314:Roxborough v Rothmans of Pall Mall Ltd
18:Roxborough v Rothmans of Pall Mall Ltd
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329:Kingstreet Invest Ltd v New Brunswick
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302:Kleinwort Benson Ltd v Birmingham CC
287:Trustee of FC Jones and Son v Jones
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545:English unjust enrichment case law
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571:
372:Investment Trust Companies v HMRC
377:[2012] EWHC 458 (Ch)
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191:no title to retain the moneys.
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1:
550:High Court of Australia cases
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437:English unjust enrichment law
426:English unjust enrichment law
272:Lipkin Gorman v Karpnale Ltd
7:
473:516 (6 December 2001),
414:Brown and Davis v Galbraith
392:[2014] EWCA Civ 360
357:FII Group Litigation v HMRC
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525:51 (7 December 1994),
105:Federal Court (Full Court)
499:465 (5 August 1997),
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292:[1996] EWCA 1324
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148:Expense of the claimant
97:[1999] FCA 1535
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50:High Court of Australia
560:2001 in Australian law
362:[2012] UKSC 19
277:[1988] UKHL 12
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99:, (1999) 95
519:[1994] HCA 61
493:[1997] HCA 34
467:[2001] HCA 68
319:[2001] HCA 68
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161:unjust enrichment law
68:[2001] HCA 68
488:Ha v New South Wales
387:Relfo Ltd v Varsani
249:Sources for expense
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87:(1999) 161 {
79:Case history
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103: 185,
539:Categories
527:High Court
501:High Court
475:High Court
446:References
417:1 WLR 997
74: 516
64:Citations
405:2 Ch 277
348:1 KB 321
263:2 AC 352
215:See also
176:Judgment
143:Keywords
136:Callinan
333:1 SCR 3
56:Decided
124:Gummow
120:McHugh
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167:Facts
132:Hayne
128:Kirby
46:Court
424:See
134:and
91:253
523:CLR
497:CLR
471:CLR
101:FCR
89:ALR
72:CLR
541::
453:^
186:.
138:JJ
130:,
126:,
122:,
529:.
503:.
477:.
242:e
235:t
228:v
20:)
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