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.
- 28 Feb 2019:
Agriwealth Capital Limited v Commissioner of Taxation (No 2)  FCA 253
COSTS - where parties had mixed success - whether a separate issues analysis appropriate
Judge: Robertson J
- 28 Feb 2019:
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation  FCA 228
TAXATION - deductibility of administration expenses incurred by scheme administrator of class action settlement fund from assessable interest income accrued on settlement fund moneys - whether expenses incurred in gaining or producing interest income under s 8-1(1)(a) of Income Tax Assessment Act 1997 (Cth) (the '1997 Act') - whether expenses…
Judge: Middleton J
- 22 Feb 2019:
Harding v Commissioner of Taxation  FCAFC 29
TAXATION - residency of taxpayer - permanent place of abode - where primary judge found that the taxpayer was a "resident or resident of Australia" as defined in s 6 of the Income Tax Assessment Act 1936 (Cth) - where primary judge found that rented accommodation for a temporary purpose did not constitute a "permanent place of abode" - whether…
Judge: Logan, Davies and Steward JJ
Latest Speeches & Papers
- 9 Mar 2018:
The continuing evolution of the 'best interests' duty for superannuation trustees from Cowan v Scargill to the current regulatory framework
Presented at the 2018 Superannuation Conference, Canberra, by Justice Moshinsky.
- 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.
- 24 Mar 2017: Tax Bar Association: The ethical considerations of alleging conscious maladministration or improper purpose
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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