Mark Robertson KC appeared for the appellant, instructed by Small Myers Hughes Lawyers.
Florence Chen (led by Ms J FitzGerald KC) represented the respondent, instructed by McInnes Wilson Lawyers.
This judgement concerns an appeal from the decision in EMH IV Pty Ltd as trustee for the EMH IV Family Trust v Commissioner of Taxation [2025] FCA 1429, where the primary judge dismissed an application brought by EMH IV Pty Ltd (‘EMH’) for judicial review of a decision of a delegate of the respondent refusing to remit the general interest charge that accrued upon EMH’s income tax liability between 7 June 2016 and 16 December 2024.
The Full Court dismissed the appeal with costs. It held that the primary judge had not erred in finding 16 May 2016 to be the relevant date in which EMH was to lodge its 2015 tax return, and that the applicant was not eligible for the concession on 5 June 2016. Moreover, the Full Court held that there was no denial of procedural fairness, and the primary judge’s reasoning did not go beyond judicial review.
The judgment can be read by clicking here
