Healey v FCT – taxpayer applies for special leave to appeal to the High Court after being assessed to a capital gain she was presently entitled from a trust [23]

The taxpayer has applied for special leave to appeal to the High Court against the decision of the Full Federal Court in Healey v FCT [2012] FCAFC 194. The Full Federal Court had unanimously dismissed the taxpayer’s appeal and confirmed that she was assessable on a capital gain of id=”mce_marker”4m to which she was presently entitled that arose from the sale of shares by a trust.

[LTN 26, 8/2/13]