The taxpayer has applied for special leave to appeal to the High Court against the Full Federal Court decision in Binetter v DCT [2012] FCAFC 126. The Full Federal Court had dismissed the taxpayer’s appeal from part of the judgment of Robertson J in Binetter v DCT (No 3) [2012] FCA 704 concerning the validity of a s 264 notice issued by the Commissioner.
[LTN 5, 9/1/13]