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.
Hi Chris, the Unit Trend special leave hearing is on 14 March: http://www.hcourt.gov.au/cases/case_b61-2012
Thanks for the update Jenny.