Lee & Anor v Deputy Commissioner of Taxation Silverbrook & Anor v Deputy Commissioner of Taxation

[2020] HCASL 217

LEE & ANOR

v

DEPUTY COMMISSIONER OF TAXATION

SILVERBROOK & ANOR

v

DEPUTY COMMISSIONER OF TAXATION

[2020] HCASL 217
S98/2020
S99/2020

1. The applicants seek special leave to appeal from the whole of a judgment of the Court of Appeal of the Supreme Court of New South Wales (Payne and McCallum JJA and Simpson A-JA), dismissing appeals from a decision of the Supreme Court of New South Wales (Davies J).

2. Neither application raises a question of principle suitable for the grant of special leave and, in each case, an appeal to this Court would enjoy insufficient prospects of success to warrant such a grant.  Special leave should be refused.

3. Pursuant to r 41.08.1 of the High Court Rules 2004 (Cth), we direct the Registrar to draw up, sign and seal an order dismissing the applications with costs.

V.M Bell	G.A.A Nettle
14 October 2020