8 May 2012
STIASSNY v COMMISSIONER OF INLAND REVENUE SC 21/2012
- Citation
- STIASSNY v COMMISSIONER OF INLAND REVENUE SC 21/2012
- Court
- Supreme Court
Leave to appeal was granted limited to whether the GST payment was a debtor-initiated payment under s95 PPSA conferring priority to the Commissioner and whether appellants can recover the GST from the Commissioner on the basis the receivers paid under a mistaken belief of personal liability; the respondent may rely on the alternative ground that the receivers were personally liable.