Merchant & Anor v Commissioner of Taxation [2025] HCADisp 239 (Special leave decision)
Judges:
Gageler CJ
Gordon J
Edelman J
Steward J
Gleeson J
Jagot J
Beech-Jones J
Court appealed from: Federal Court of Australia (Full Court)
Merchant & Anor
v Commissioner of Taxation
[2024] FCA 498
2024 ATC 20-909
(2024) 119 ATR 480
[2025] HCADisp 239
Date of decision: 9 October 2025
Result: Special leave to appeal is granted.
Special leave application results
1. The applicant requires an extension of time within which to seek special leave to appeal from a judgment of the Full Court of the Federal Court of Australia (Logan, McElwaine and Hespe JJ), which dismissed an appeal from a judgment of the Federal Court of Australia (Thawley J). That extension is granted.
2. Special leave to appeal is granted.