State Bank of New South Wales v Federal Commissioner of Taxation

Judgment date: 9/11/1995
Court: FCA
Judge: Wilcox J
Citation: (1995) 132 ALR 653; (1995) 31 ATR 430; (1995) 62 FCR 371; (1995) 95 ATC 4734; BC9502778;
Catchwords: Restitution;  Unjust enrichment;  Recovery of interest;  Money paid into bank account pending determination of dispute;  

Trusts;  Resulting trusts;  Existence of resulting trust;  Money paid into account by agreement pending resolution of dispute;  

Practice and procedure;  Interest;  Proceedings for the recovery of money;  Money repaid prior to judgment;