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The High Court’s approach to taxation special leave applications

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Published on 01 Feb 12 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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

Paul McNab CTA
Photo of author, Paul MCNAB Paul McNab, CTA, is the Principal of McNab Tax Lawyers and has more than 30 years of taxation experience. Prior to starting McNab Tax Lawyers, Paul was a tax partner and DLA Piper and was a leading partner in the Tax Controversy group of a ‘Big 4’ accounting firm where he also led the Australian firm Technology, Media and Telecommunications (TMT) sector practice for 4 years. In recent years he has provided extensive advice to multinationals changing their business structures in response to the commercial forces of globalisation and the BEPS initiatives prompted by the OECD. Paul has consulted to multinationals across a range of sectors and transactions and has litigated taxation matters in the state and federal courts, including the High Court of Australia. - Current at 28 May 2024
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David Schultz
David works for PricewaterhouseCoopers. - Current at 01 February 2012

 

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