Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust & Ors v Commissioner of Taxation (Special leave decision)

Court appealed from: Federal Court of Australia (Full Court)

Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust & Ors
v. Commissioner of Taxation

Citation(s):
[2024] FCAFC 80
2024 ATC 20-916
303 FCR 62
[2024] HCASL 268

Date of decision: 10 October 2024

Result: Special leave refused with costs.

Special leave application results

1. The applicant seeks special leave to appeal from a judgment of the Full Court of the Federal Court of Australia (Bromwich, Thawley and Hespe JJ) which allowed an appeal and set aside and remitted for redetermination a decision of the Administrative Appeals Tribunal (Taxation and Commercial Division) (Deputy President O'Loughlin KC) which, in turn, had set aside the Commissioner's objection decisions by which the Commissioner had disallowed objections made by the applicant to amended assessments which had been issued to them.

2. The application does not raise a question of law of public importance sufficient to warrant a grant of special leave to appeal and otherwise advances no ground of appeal from the unanimous decision of the Full Court with sufficient prospects of success.

3. Special leave to appeal is refused with costs.