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On 13 June 2008, the High Court (Kirby, Heydon and Kiefel JJ) granted the Commissioner special leave to appeal from the decision of the Full Federal Court in FCT v  Day  [2007] FCAFC 193 (21 December 2007). The Full Federal Court (Spender and Edmonds JJ, Dowsett J dissenting) allowed the taxpayer's appeal from the decision of Emmett J, who had held that legal expenses incurred by the taxpayer (a Customs officer) in defending 2 of 3 sets of disciplinary charges were not deductible.

For a copy of the High Court transcript of the special leave application, go here

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