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

LEE & ANOR
v
DEPUTY COMMISSIONER OF TAXATION
SILVERBROOK & ANOR
v
DEPUTY COMMISSIONER OF TAXATION
[2020] HCASL 217
S98/2020
S99/2020

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).
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.
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

CaseChat Overview and Summary

The applicants, Lee and Silverbrook, sought special leave to appeal from a decision of the Court of Appeal of the Supreme Court of New South Wales, which dismissed their appeals from a decision of the Supreme Court of New South Wales. The applicants were challenging a decision by the Deputy Commissioner of Taxation in relation to tax matters. The applicants argued that the Court of Appeal erred in upholding the decision of the Supreme Court.

The legal issues that the Court of Appeal was required to decide were whether the applicants had raised a question of principle suitable for the grant of special leave and whether an appeal to the High Court would enjoy sufficient prospects of success to warrant such a grant. The applicants argued that the Court of Appeal erred in its interpretation of the law and that the decision had significant implications for their tax liabilities.

The Court found that neither application raised a question of principle suitable for the grant of special leave and that an appeal to the High Court would enjoy insufficient prospects of success to warrant such a grant. The Court noted that the applicants had not demonstrated that the Court of Appeal had erred in its interpretation of the law, and that the decision of the Court of Appeal was consistent with the relevant authorities.

Accordingly, the Court refused the applications for special leave to appeal and directed the Registrar to draw up, sign and seal an order dismissing the applications with costs. This decision is a reminder of the high threshold that must be met for special leave to be granted and the importance of demonstrating that an appeal would enjoy sufficient prospects of success.

CaseChat Overview and Summary

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Background to the litigation

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Legal Principle Established