From: Enrichment - Restitution & Unjust Enrichment Legal Issues <ENRICHMENT@LISTS.MCGILL.CA>
To: ENRICHMENT@LISTS.MCGILL.CA
Date: 02/04/2014 20:38:23 UTC
Subject: [RDG] undue tax and statutory limitations
Attachments: Thiess v Collector of Customs & Ors[1].pdf
The HCA today released Thiess v Collector of Customs [2014] HCA 12, summary attached, in which the unfortunate plaintiff paid over half a million dollars in duty and tax, none of which was due, as a result of an error by his customs agent. The Court held that the six-month limitation period in the governing statute meant that he had no claim. He even had to pay costs. 
Hard cheese on any view.
Lionel

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