Commissioner of Taxation v Geocon Land Holdings No. 5 Pty Ltd as Trustee for the Geocon Land Holdings No. 5 Unit Trust [2026] HCADisp 47 (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)

Commissioner of Taxation
v Geocon Land Holdings No. 5 Pty Ltd as Trustee for the Geocon Land Holdings No. 5 Unit Trust

Citation(s):
[2025] FCAFC 172
2025 ATC 20-984
313 FCR 531
[2026] HCADisp 47

Date of decision: 12 March 2026

Result: Special leave refused with costs.

Special leave application results

1 The applicant seeks special leave to appeal from part of the judgment of the Full Court of the Federal Court of Australia (Thawley, Wheelahan and Wheatley JJ), which allowed the respondent's appeal from a decision of the Administrative Review Tribunal ("the Tribunal"). The Tribunal had affirmed the decision of the applicant, among other things, to disallow the respondent's objections against assessments issued by the applicant concerning the application of the A New Tax System (Goods and Services Tax) Act 1999 (Cth).

2 The application does not raise any question of general principle and, given the procedural history of the application, it is not in the interests of the administration of justice, either generally or in this case, for special leave to appeal to be granted.

3 Special leave to appeal is refused with costs.