About this NPA
The Taxation National Practice Area (NPA) includes proceedings relating to:
- tax appeals pursuant to Part IVC of the Taxation Administration Act 1953 from decisions made by the Commissioner of Taxation
- questions of law and taxation on appeal from the Administrative Appeals Tribunal (AAT)
- any recovery or other proceeding collateral to a tax dispute.
- 8 Dec 2017:
Carr v Commissioner of Taxation  FCA 1486
TAXATION - appeal from a decision of the Administrative Appeals Tribunal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) - where Commissioner had made default assessments of the applicant's income tax liability - where the Tribunal affirmed the Commissioner's decision to disallow the applicant's objections - whether there was no…
Judge: Bromwich J
- 6 Dec 2017:
Bolton v Commissioner of Taxation  FCA 1462
PRACTICE AND PROCEDURE - application for an extension of time to seek review of decision of Administrative Appeals Tribunal - application for an adjournment - witness not present for cross examination - explanation for unavailability of witness unsatisfactory - application for adjournment dismissed - no explanation for substantial delay in filing…
Judge: Pagone J
- 28 Nov 2017:
Commissioner of Taxation v Miley  FCA 1396
TAXATION - appeal from a decision of the Administrative Appeals Tribunal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) - where Commissioner of Taxation assessed Respondent as not being entitled to small business capital gains tax concessions under subdivision 152-C of the Income Tax Assessment Act 1977 (Cth) - where Tribunal set …
Judge: Wigney J
Latest Speeches & Papers
- 27 Sep 2017:
Protecting the revenue - Some common international issues
Delivered at the University of Padua, by Justice Pagone.
- 21 Sep 2017:
Deciding tax cases
Delivered at the New Zealand Law Society Tax Conference by Justice Pagone.
- 27 Jun 2017:
Australian tax avoidance cases - A comparative approach
Delivered to the University of Munich on 27 June and University of Passau on 29 June 2017 by Justice Pagone
- 15 Mar 2016: Tax Ethics Seminar - Model litigation obligations what are they, what do they add and how are they enforced? Chaired by Justice Davies
Forms & Rules
The key forms and rules for commencing tax matters are:
- Appeals under Part IVC of the Taxation Administration Act 1953 against an objection decision including private rulings:
- Appeals from the AAT under the Administrative Appeals Tribunal Act 1975:
- Applications for judicial review under section 39B of the Judiciary Act 1903:
The Pro Forma Taxation Questionnaire is also relevant.
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