Should Private Law Govern Public Issues? The Case of Improperly Collected Taxes

Sagi Peari; Donna Peari

Should Private Law Govern Public Issues? The Case of Improperly Collected Taxes

Research output: Contribution to specialist publication › Article in specialist publication

Abstract

Restitutionary claims, in the context of Australian law, are actions aimed at reversing unjust enrichment. So, how does this apply to the restitution of improperly collected taxes and other levies? A recent High Court decision illustrates the significance of restitutionary claims. However, the decision appears to be misguided as improperly collected taxes should be returned because of the demands of the rule of law, not because of the private doctrine of unjust enrichment. The public appears to support this approach.

Original language	English
Specialist publication	Tax and Transfer Policy Institute
Publisher	Tax and Transfer Policy Institute
Publication status	Published - 19 Aug 2025

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Should Private Law Govern Public Issues? The Case of Improperly Collected Taxes

Abstract

UN SDGs

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