Ziegler v Commissioner of Taxation [2026] HCADisp 89 (Special leave decision)

Judges:
Gageler CJ
Gordon J
Edelman J
Steward J
Jagot J
Beech-Jones J

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

Ziegler
v Commissioner of Taxation

Citation(s):
[2025] FCAFC 168
2025 ATC 20-983
313 FCR 574
[2026] HCADisp 89

Date of decision: 9 April 2026

Result: Each application for special leave to appeal is refused with costs.

Special leave application results

1 The applicants seek special leave to appeal from a judgment of the Full Court of the Federal Court of Australia (Bromwich, Thawley and Jackman JJ), which dismissed the applicants' applications in those appeals, brought in the Court's original jurisdiction, from a decision of the (then) Administrative Appeals Tribunal (Senior Member R Olding) which set aside objection decisions made by the Commissioner of Taxation and allowed objections in part in relation to the applicants' liabilities for income tax assessment, administrative penalties and shortfall interest charge.

2 There is no reason to doubt the correctness of the decision of the Full Court on any ground raised by the applicants.

3 Each application for special leave to appeal is refused with costs.