The taxpayer has applied for special leave to appeal to the High Court against the decision of the Full Federal Court in Sea Shepherd Australia Ltd v FCT & Anor [2013] FCAFC 68. In that case, the Full Federal Court, in a 2:1 majority decision, affirmed the Commissioner’s decision that Sea Shepherd Australia was not entitled to be endorsed as a deductible gift recipient.
[LTN 181, 18/9/13]

