Key News Summary: The High Court dismissed the taxpayer’s application for ‘special leave to appeal’ in a Victorian duty case: Living and Leisure and the Commissioner has applied for special leave to appeal in the income tax case: Harding.
The High Court has dismissed the taxpayer’s application for special leave to appeal from the decision of Victorian Court of Appeal in Living and Leisure Australia Ltd v Comr of State Revenue (Vic)  VSCA 237 (Ferguson CJ, Whelan and Niall JJA). The Court of Appeal had by majority (Niall J dissenting), granted a taxpayer leave to appeal but then dismissed its appeal concerning land tax assessments in respect of Crown lands within the alpine resorts at Falls Creek and Mount Hotham which were used and occupied by wholly-owned subsidiaries of the taxpayer.
At the other end of the process, Commissioner has lodged an application for special leave to appeal against the decision of the Full Federal Court in Harding v FCT  FCAFC 29. The Full Federal Court had found that the taxpayer had a permanent place of abode in Bahrain, even though he lived in temporary accommodation, and therefore allowed his appeal against a decision that he was a resident of Australia [see related Tax Technical Article].