2024 has been another significant year for tax cases across the Australian court system. At the time of publishing, the High Court has granted special leave in PepsiCo, recently handed down a judgment in Automotive Invest, and refused leave in SingTel and Hayes. The Federal Court has also handed down judgments in Ausnet, Esso Australia, Ierna, Maguire, Merchant, Minerva and Mylan (amongst others).
In this session, we discussed reasons for the Commissioner or taxpayers seeking special leave, which cases have special leave granted, and which cases have special leave refused by the High Court.