• The impact of this case on ATO policy is discussed in Decision Impact Statement: AP Group Ltd v Commissioner of Taxation (Published 28 October 2014).

AP GROUP LIMITED v FC of T

Judges:
Edmonds J
Jagot J
Bromberg J
Edmonds J [2nd]

Court:
Full Federal Court, Sydney

MEDIA NEUTRAL CITATION: [2013] FCAFC 105

Judgment date: 18 September 2013

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Edmonds, Jagot and Bromberg JJ

THE COURT ORDERS THAT:

• 1. The appeal be dismissed.
• 2. The cross-appeal be dismissed.
• 3. Subject to order 4, each party pay its own costs of the appeal and cross-appeal.
• 4. If any party wishes to be heard on costs the party may file and serve submissions within 14 days of the date of these orders and the other party may file and serve submissions in reply within a further 14 days thereafter.