Last week the High Court dismissed the taxpayer’s application for an extension of time to apply for special leave to appeal the decision of the Full Federal Court in Cyonara Snowfox Pty Ltd v Commissioner of Taxation [2012] FCAFC 177. The Court found that the applicant continued to advance grounds considered by the Full Federal Court and that the applicant failed to identify an error of law in the Full Court’s decision.  The decision dismissing the application can be accessed here.

My case analysis of the decision of the Full Federal Court can be accessed here.