Igloo Homes v Sammut Constructions [2004] NSWSC 1213

Igloo Homes v Sammut Constructions [2004] NSWSC 1213

On the proper construction of the contract, the purchaser was required to pay the balance stated, plus GST, based on a special condition overriding the printed form. The claim for rectification failed as the plaintiff did not discharge the onus of proving that the vendor shared a common intention for the price to be inclusive of GST.

Jurisdiction
Australia
Judgment Date
15 December 2004
Procedural Posture
Civil / First Instance Judgment (supreme Court of Nsw, Equity Division)
Outcome
Proceedings dismissed
Legal Topics
['goods and Services Tax (gst)' 'rectification' 'contract Construction' 'sale of Land' 'vendor and Purchaser']
['equity' 'tax Law' 'contract Law' 'real Property Law'] ['goods and Services Tax (gst)' 'rectification' 'contract Construction' 'sale of Land' 'vendor and Purchaser']

Case Brief

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Procedural Posture

Civil / First Instance Judgment (supreme Court of Nsw, Equity Division)

Legal Issues

  1. 1 ['Whether the contract sale price was inclusive or exclusive of GST' 'Whether the contract should be rectified to reflect a common intention that price included GST']

Ratio Decidendi

On the proper construction of the contract, the purchaser was required to pay the balance stated, plus GST, based on a special condition overriding the printed form. The claim for rectification failed as the plaintiff did not discharge the onus of proving that the vendor shared a common intention for the price to be inclusive of GST.

Court Disposition

Proceedings dismissed

Orders

  • ['Proceedings dismissed' 'Plaintiff to pay costs of defendant']