CofT v Hacon Pty Ltd & Ors – Commissioner does not have to give private ruling on Part IVA for proposed restructure – Taxpayer seeks leave to appeal to the High Court
The taxpayers has lodged an application for special leave to appeal to the High Court from the Full Federal Court decision in CofT v Hacon Pty Ltd & Ors [2017] FCAFC 181. The Full Federal Court had held that the Commissioner was entitled to refuse to make a private ruling, under the discretion in s357-110(1)(a) in…