Healius Ltd v Commissioner of Taxation (Special leave decision)
Court appealed from: Federal Court of Australia (Full Court)
Healius Ltd
v. Commissioner of Taxation
[2020] FCAFC 173
2020 ATC 20-766
[2021] HCASL 41
Date of decision: 4 March 2021
Result: Application refused
Special leave application results
1. This application for special leave to appeal from a judgment of the Full Court of the Federal Court of Australia (Jagot, Moshinsky and Colvin JJ) turns on the application of established principles of law to particular facts and in that application does not enjoy sufficient prospects of success to warrant the grant of special leave to appeal. The application should be dismissed.
2. 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 application.