The Commissioner’s appeal of the Full Federal Court’s decision in Commissioner of Taxation v MBI Properties Pty Ltd [2013] FCAFC 112 is scheduled to be heard by the High Court in the week commencing Tuesday 9 September 2014. Also, the reply submissions filed by the Commissioner are now available and can be accessed here.

For completeness, the documents filed by the parties are as follows:

• Commissioner’s submissions – my post discussing the submissions can be accessed here
• Commissioner’s chronology
• Taxpayer’s submissions – my post discussing the submissions can be accessed here
• Commissioner’s reply