Issued
2007
Decision
30 Aug 2007
Appeal Status
Appealed

Special leave to appeal

2007 case note – taxpayer denied special leave to appeal out of time as the Court considered there was no merit in the appeal itself.

Case
Peter Lloyd Machirus v The Commissioner of Inland Revenue
Legal terms
special leave to appeal

Summary

The taxpayer was denied special leave to appeal out of time as the Court considered there was no merit in the appeal itself.

Facts

The taxpayer sought special leave to appeal out of time a decision of Ronald Young J delivered on 3 April 2007.Special leave was required as the taxpayer was five weeks' late in filing his appeal.

The taxpayer was late to file the appeal due to the fact that he initially did not pay the filing fee and later the appeal was not in the prescribed form.The Commissioner opposed the special leave application to file out of time.

Decision

The Court of Appeal declined to grant leave based on the fact that in their view the appeal had no merit.There was no error in the approach taken by the High Court Judge on the Bill of Rights issues.All of the relevant information necessary for the taxpayer to plead his case had been provided to the taxpayer by the Commissioner and at the High Court the taxpayer did not avail himself of the opportunity to show that he was at a disadvantage.

Court of Appeal (Civil) Rules