Coles Meyer Finance Limited v The Commissioner of Taxation of the Commonwealth of Australia

Case

[1991] HCATrans 141


Details
AGLC Case Decision Date
Coles Meyer Finance Limited v The Commissioner of Taxation of the Commonwealth of Australia [1991] HCATrans 141 [1991] HCATrans 141

CaseChat Overview and Summary

Coles Myer Finance Limited sought special leave to appeal to the High Court of Australia against a decision of the Commissioner of Taxation of the Commonwealth of Australia. The specific nature of the dispute between the parties was not detailed in the provided transcript.

The High Court was required to determine whether to grant special leave to appeal. This involves assessing whether the case raises an arguable point of law of sufficient importance to warrant the High Court's attention.

The Commissioner of Taxation did not oppose the application for special leave. The Chief Justice indicated that the Commissioner's stance confirmed the Court's initial view. Consequently, the High Court granted special leave to appeal.
Details

Areas of Law

  • Tax Law

  • Civil Procedure

Legal Concepts

  • Appeal

  • Privilege

  • Standing

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