Rusanov & Anor v Commissioner of Taxation [2025] HCADisp 246 (Special leave decision)

Judges:
Gageler CJ
Gleeson J

Court appealed from: Federal Court of Australia (Full Court)

Rusanov & Anor
v Commissioner of Taxation

Citation(s):
[2025] FCAFC 117
[2024] FCA 777
(2024) 121 ATR 151
2024 ATC 20-922
[2023] AATA 2782
[2025] HCAdisp 246

Date of decision: 6 November 2025

Result: Special leave to appeal is refused.

Special leave application results

1. The applicants seek special leave to appeal from the whole of the judgment of the Full Court of the Federal Court of Australia (Logan, Feutrill and Wheatley JJ) in Rusanov v Commissioner of Taxation (No 3) [2025] FCAFC 117, which dismissed an appeal from a decision of the Federal Court of Australia (Downes J), which in turn dismissed an appeal from a decision of the (then) Administrative Appeals Tribunal affirming objection decisions made by the Commissioner of Taxation. The appeal was dismissed after the applicants' unexplained failure to appear before the Full Court.

2. The proposed appeal to this Court, which concerns an alleged denial of procedural fairness by the Tribunal, is not suitable for the grant of special leave to appeal because the applicants failed to prosecute the point in the Court below. An appeal would not, in any event, enjoy sufficient prospects of success to warrant a grant of special leave.

3. Special leave to appeal is refused.