Mark Robertson KC appeared for the applicant, instructed by Small Myers Hughes.
Florence Chen (led by Ms M Brennan KC) represented the respondent, instructed by McInnes Wilson Lawyers.
Hyder v Commissioner of Taxation [2025] FCA 337 concerned applications for an extension of time to appeal and leave to appeal from costs orders made in the primary judgement. The respondent did not oppose the granting of an extension of time.
The central issue concerning the leave to appeal was whether the primary judgement was attended with sufficient doubt to warrant reconsideration and that if leave were to be refused in circumstances where the decision is wrong there would be substantial injustice to the applicant.
The court concluded that whilst the applicant may suffer injustice if leave was refused, the absence of sufficient doubt as to the correctness of the primary judgement warranted the dismissal of the leave to appeal.
The judgment can be read by clicking here
