Hua Wang Bank Berhad v Commissioner of Taxation

Case [2016] HCATrans 101


[2016] HCATrans 101

IN THE HIGH COURT OF AUSTRALIA

Office of the Registry
  Sydney  No S10 of 2016

B e t w e e n -

HUA WANG BANK BERHAD

Applicant

and

COMMISSIONER OF TAXATION

Respondent

Pronouncement of orders

NETTLE J
GORDON J

TRANSCRIPT OF PROCEEDINGS

AT CANBERRA ON THURSDAY, 5 MAY 2016, AT 9.41 AM

Copyright in the High Court of Australia

NETTLE J:   In this matter, Justice Gordon and I are of the view that there should be a grant of special leave on ground 2 only.  The parties will be contacted with respect to an estimate of time for the hearing of these matters and the parties will be made aware of the directions necessary for the undertaking of the appeal.

AT 9.41 AM THE MATTER WAS ADJOURNED

Details
AGLC
Hua Wang Bank Berhad v Commissioner of Taxation [2016] HCATrans 101
Case
[2016] HCATrans 101
Decision Date

CaseChat Overview and Summary

This matter concerned an application for special leave to appeal before the High Court of Australia, with the Commissioner of Taxation as the respondent. The applicant, Hua Wang Bank Berhad, sought leave to appeal a decision from a lower court.

The primary legal issue before the High Court was whether to grant special leave to appeal. Specifically, the Court was required to consider ground 2 of the application for special leave.

Justices Nettle and Gordon were of the view that special leave should be granted on ground 2 only. The Court indicated that the parties would be contacted regarding the estimated time for the hearing of the appeal and would be provided with directions for its conduct.

Orders

Orders of the court

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Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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