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.
- 16 Feb 2018:
Cassaniti v Commissioner of Taxation  FCA 92
INCOME TAX - withholding payments - whether, by virtue of s 18-15(1) of Sch 1 to the Taxation Administration Act 1953 (Cth), the applicant was entitled to a credit for amounts said to be withheld from salary or wages paid to her
Judge: Robertson J
- 5 Feb 2018:
Denmark Community Windfarm Ltd v Commissioner of Taxation  FCAFC 11
TAXATION – income tax – assessable income – assessable recoupments – where the taxpayer received a grant from the Commonwealth to fund part of the cost of construction of wind turbines – where the taxpayer claimed depreciation deductions in relation to the relevant assets – whether the grant was a “recoupment” within the meaning of s 20-25 of the…
Judge: Gilmour, Jagot and Moshinsky JJ
- 5 Feb 2018:
Resource Capital Fund IV LP v Commissioner of Taxation  FCA 41
TAXATION - whether limited partnership is correct taxable entity - whether gain from share disposal ordinary assessable income - whether income derived from an Australian source - treatment under Division 855 of the Income Tax Assessment Act 1997 (Cth) - entitlement to relief under Article 7 of Convention between Australia and the United States…
Judge: Pagone J
Latest Speeches & Papers
- 18 Jan 2018:
Brambles, hedgehogs and foxes
Delivered at the Australasian Tax Teachers Association Conference, Melbourne, by Justice Pagone.
- 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.
- 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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