$364k mistakenly paid by the ATO to a company in liquidation – retain or return?
In a recent case,[1] C88 Project Pty Ltd, a liquidator was ordered by the Court to return tax moneys of $364,267 paid by the ATO to the company in liquidation by mistake. Various issues were raised, including as to the law of mistake, constructive trusts and the particular tax law provisions. [2] The liquidator had properly […]
