Hua Wang Bank Berhad v Commissioner of Taxation

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.