Full Court Minute Books

Case S116/2020

The Commissioner of Taxation for the Commonwealth of Australia v. Travelex Limited

Case No.


Case Information

Lower Court Judgment

14/02/2020 Federal Court of Australia (Kenny, Derrington and Steward JJ)

[2020] FCAFC 10


Taxation –Overpayments –Interest –Where supplies which were GST-free wrongly included in Business Activity Statement –Where on 28 June 2012 Commissioner allocated credit of$149,020 to respondent’s Running Balance Account (“RBA”) and recorded “effective date” of allocation as 16 December2009 –Whether Commissioner’s actions on 28 June 2012, even if made in error and unreflective of any entitlement under a taxation law on part of respondent, created obligation on part of Commissioner to refund “RBA surplus” within meaning of Pt IIB of Taxation Administration Act 1953(Cth) and entitlement on part of respondent to interest under Taxation (Interest on Overpayments and Early Payments) Act 1983(Cth).


25/06/2020 Determination (SLA, Sydney)

09/07/2020 Notice of appeal

13/08/2020 Written submissions (Appellant)

13/08/2020 Chronology (Appellant)

10/09/2020 Written submissions (Respondent)

01/10/2020 Reply

02/12/2020 Hearing (Full Court, Canberra) (Audio-visual recording)

02/12/2020 Outline of oral argument (Appellant)

02/12/2020 Outline of oral argument (Respondent)

10/03/2021 Judgment (Judgment summary)