Glennan v Commissioner of Taxation S65/2001

Glennan (the taxpayer) sought to appeal a decision of the Federal Court of Australia to the High Court of Australia. The Commissioner of Taxation opposed the taxpayer's application for special leave to appeal. The dispute concerned the taxpayer's liability for income tax.

The primary legal issue before Gleeson CJ was whether the taxpayer had demonstrated that the Federal Court's decision contained an error of law, which is a prerequisite for granting special leave to appeal to the High Court. This involved considering whether the Federal Court had misapplied or misinterpreted any relevant provisions of the *Income Tax Assessment Act 1936* (Cth) or other applicable legal principles.

Gleeson CJ considered the grounds of appeal advanced by the taxpayer, which related to the interpretation and application of tax legislation. After reviewing the material before him, Gleeson CJ concluded that the taxpayer had not established that the Federal Court's decision was attended by an error of law. Consequently, special leave to appeal was refused.