Cheryl Robyn Weeks v Commissioner of Taxation

[2013] HCASL 100

CHERYL ROBYN WEEKS

v

COMMISSIONER OF TAXATION

[2013] HCASL 100
B12/2013

1. The applicant seeks special leave to appeal against orders of the Full Court of the Federal Court of Australia (Dowsett, Besanko and Robertson JJ) dismissing her appeal against orders of a single judge of that Court (Reeves J).

2. By those orders, Reeves J dismissed the applicant's appeal from the Administrative Appeals Tribunal's decision affirming the decision of the Commissioner of Taxation that a payment made to the applicant in relation to the termination of her employment was not a "genuine redundancy payment" for the purposes of s 83‑175 of the Income Tax Assessment Act 1997 (Cth).

3. As the applicant does not have legal representation, the application falls to be dealt with under r 41.10 of the High Court Rules 2004.

4. The Commissioner's decision depended upon the application of established legal principles to the particular facts of the case.  No disputed question of general principle would fall for consideration if special leave to appeal were to be granted.  We see no reason to doubt the correctness of the conclusions reached by Reeves J and the Full Court.

5. Accordingly, an appeal to this Court would not enjoy sufficient prospects of success to warrant a grant of special leave to appeal.

6. Pursuant to r 41.10.5 we direct the Registrar to draw up, sign and seal an order dismissing the application.

K.M. Hayne
26 June 2013 S.M. Crennan