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Full Federal Court Decision on Amended Tax Assessment not contested by ATO

Malcolm Jackman

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Abstract

Elders (ASX:ELD) advises that it has been informed that the Australian Tax Office (ATO) has not applied to the High Court for special leave to appeal the Full Federal Court’s judgment of 19 March 2012 (advised by Elders to the ASX on the same day) within the 28 days prescribed by the High Court Rules. The Full Federal Court’s judgment disallowed an appeal by the ATO against an earlier decision of the Federal Court.

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What this paper is about

Elders (ASX:ELD) advises that it has been informed that the Australian Tax Office (ATO) has not applied to the High Court for special leave to appeal the Full Federal Court’s judgment of 19 March 2012 (advised by Elders to the ASX on the same day) within the 28 days prescribed by the High Court Rules. The Full Federal Court’s judgment disallowed an appeal by the ATO against an earlier decision of the Federal Court.

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Available abstract

Elders (ASX:ELD) advises that it has been informed that the Australian Tax Office (ATO) has not applied to the High Court for special leave to appeal the Full Federal Court’s judgment of 19 March 2012 (advised by Elders to the ASX on the same day) within the 28 days prescribed by the High Court Rules. The Full Federal Court’s judgment disallowed an appeal by the ATO against an earlier decision of the Federal Court.

Key concepts: Appeal, Federal court, Court decision, Law, High Court, Political science, Tax court, Remand (court procedure)

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