The High Court’s approach to taxation special leave applications
Publication date: 01 Feb 12
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Abstract:
While there is no one factor that ensures success in a High Court special leave application, a tax issue with "wide-spread application" significantly increases the chances of the application being granted. Counsel who are able to frame the matter in these terms are then much more likely to be successful.
Author profiles:
David SchultzDavid works for PricewaterhouseCoopers.
Current at 01 February 2012
Paul McNab FTIA
Paul is a Partner and Solicitor in the Tax Controversy practice of PricewaterhouseCoopers Sydney. He has over 30 years of taxation experience. Throughout this period a significant part of his work has involved reviews of significant transactions, assistance with the assessment and disclosure of tax risk to statutory auditors, management of audits by the ATO and negotiation of settlements and preparation and conduct of litigation.
Current at 09 May 2012
Click here to expand/collapse more articles by Paul MCNAB.
Paul is a Partner and Solicitor in the Tax Controversy practice of PricewaterhouseCoopers Sydney. He has over 30 years of taxation experience. Throughout this period a significant part of his work has involved reviews of significant transactions, assistance with the assessment and disclosure of tax risk to statutory auditors, management of audits by the ATO and negotiation of settlements and preparation and conduct of litigation.
Current at 09 May 2012
Click here to expand/collapse more articles by Paul MCNAB.
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