28 Nov 2012
STIASSNY AND ORS v COMMISSIONER OF INLAND REVENUE SC 21/2012
- Citation
- SC 21/2012
- Court
- Supreme Court
At strike‑out stage the Court held appellants failed to show receivers were personally liable; documentation shows GST was paid by the partnership from a partnership account; PPSA s95 gives the Commissioner priority as recipient of a debtor‑initiated payment received in good faith and for good consideration; accordingly restitution or proprietary claims against the Crown fail and appeal dismissed.