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29 Apr 08 High Court hears appeal in W R Carpenter

On 22 April 2008, the High Court (Gleeson CJ, Gummow, Kirby, Hayne, Heydon, Crennan and Kiefel JJ) heard the taxpayer's appeal in W R Carpenter Holdings Pty Ltd & Anor v FCT. In that case, the Full Federal Court (Heerey, Stone and Edmonds JJ) dismissed the taxpayers' appeal from a decision of Lindgren J, in which his Honour had refused the taxpayers' application for particulars of the matters taken into account by the Commissioner in making 3 determinations under ss 136AD(1), 136AD(2) and 136AD(4) of ITAA 1936, against which the taxpayers had objected and appealed. The High Court reserved its decision.

For a copy of the transcript of the High Court hearing, go here

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