Advanced Holdings Pty Ltd as trustee of the Demian Trust & Anor v Commissioner of Taxation

[2021] HCASL 251

ADVANCED HOLDINGS PTY LTD AS TRUSTEE OF THE DEMIAN TRUST & ANOR

v

COMMISSIONER OF TAXATION

[2021] HCASL 251
S123/2021

1. The applicants seek special leave to appeal from a decision of the Full Court of the Federal Court of Australia.

2. The application concerns the proper interpretation of a single clause of a deed and does not raise a matter of general importance. Further, the Full Court's decision is not attended by sufficient doubt to warrant a grant of special leave. Accordingly, special leave should be refused.

3. Pursuant to r 41.08.1 of the High Court Rules 2004 (Cth), we direct the Registrar to draw up, sign and seal an order dismissing the application with costs.

P.A. Keane	J.S. Gleeson
9 December 2021