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Australia
issue estoppelestoppel
Higgins J in Hoysted v Federal Commissioner of Taxation
Hoystead v Federal Commissioner of Taxation (1921) 29 CLR 537 (name corrected from 'Hoysted'); reversed on appeal in Hoystead v Commissioner of Taxation [1926] AC 155 (PC)
Key Principle
A party is precluded from re-litigating a matter that was distinctly put in issue and decided, or that was a necessary legal foundation of an earlier decision between the same parties — the doctrine Higgins J first labelled 'issue estoppel' (an aspect of res judicata / the rule in Henderson v Henderson).
Area of Law
General
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