The Federal Court portal shows that on 27 February 2013 the taxpayer filed an appeal to the Full Federal Court from the decision of in MBI Properties Pty Ltd v Commissioner of Taxation [2013] FCA 56 where the Griffiths J found that the applicant had an increasing adjustment under Division 135 in respect of the acquisition of a going concern, being the acquisition of residential premises subject to a lease. The callover for the appeal will be heard on 17 April 2013. My analysis of the decision can be found here.

On Wednesday 6 March 2013 the Full Bench of the High Court will hear the Commissioner’s application for special leave from the decision of the Full Federal Court in in Commissioner of Taxation v Unit Trend Services Pt Ltd [2012] FCAFC 112 . In December 2012 the High Court (French CJ and Gageler J) referred the application to an enlarged bench for further hearing. A transcript of the application can be found here. My analysis of the Full Federal Court decision can be found here.