Auctus Resources Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia
[2021] HCASL 155
AUCTUS RESOURCES PTY LTD
v
COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
[2021] HCASL 155
P12/2021
The applicant seeks special leave to appeal from the whole of the judgment of the Full Court of the Federal Court of Australia (McKerracher, Davies and Thawley JJ).
The proposed appeal is not a suitable vehicle for the re-examination of the principle of statutory construction identified in the special leave application. The relevant provision, s 8AAZN of the Taxation Administration Act 1953 (Cth), has not operated to permit recovery of a tax offset refund since the 2014 income year and, accordingly, the proposed appeal does not appear to raise a matter of general importance. Special leave should therefore be refused.
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 12 August 2021
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