On Friday 11/4/14, the High Court refused 2 individuals special leave to appeal against the decision of the Full Federal Court in FCT v Ludekens [2013] FCAFC 100. In that decision, which now stands, the Full Federal Court unanimously allowed the Commissioner’s appeal and held that 2 persons were “scheme promoters” in terms of Div 290 of the TAA and therefore were liable for civil penalties.

[LTN 70, 11/4/14]