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Fitzpatrick Investments Pty Ltd v DXC Technology Australia Pty Ltd [2018] VSC 290
TAXATION AND REVENUE – Congestion Levy – Whether s 34 is a transitional provision – Whether congestion Levy can be recovered under s 34 of the Congestion Levy Act 2005 by former owner – Definition of “owner” under s 3 of the Congestion Levy Act 2005 – Definition of “reviewed” under s 34(7)(b) of the Congestion Levy Act 2005 – Pasen v Buy-Rite Discounts Pty Ltd (1992) V ConvR 54-431 – Whether s 34 of the Congestion Levy Act 2005 allows for double recovery – Indian Farmers Fertiliser Cooperative Ltd v Gutnick [2015] VSC 724; (2015) 304 FLR 199 - Congestion Levy Act 2005, ss 3, 34.
LEASES AND TENANCIES – Outgoings – Whether congestion Levy is an outgoing – Whether congestion Levy can be recovered as an outgoing by a former landlord – Meaning of “payable” under s 14 of the Taxation Administration Act 1997 – Taxation Administration Act 1997, s 14 – Congestion Levy Act 2005, s 34(4).
Full decision here.
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