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09 Sep 10 No special leave on extension of time to consolidate - McIntosh

On 3 September 2010, the High Court (Gummow and Kiefel JJ) refused the taxpayer special leave to appeal against the decision of the Full Federal Court in M W McIntosh Pty Limited v FCT [2009] FCAFC 88 (Mansfield, Stone and Edmonds JJ; 28 July 2009),which held that the Commissioner has no power to extend the period for making a choice to consolidate a consolidatable group by giving the Commissioner an approved form as provided in s 703-50(1) of ITAA 1997.

For a copy of the transcript of the special leave hearing, go here.

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