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.
- 21 Dec 2018:
Fyna Projects Pty Ltd v Deputy Commissioner of Taxation  FCA 2041
TAXATION - review of decisions of the Deputy Commissioner of Taxation to issue notices under s 260-5 of Sch 1 to the Taxation Administration Act 1953 (Cth) - where applicant paid amounts in breach of a s 260-5 notice - where Commissioner subsequently issued s 260-5 notices to third party debtors of the applicant - whether notices issued to third…
Judge: Thawley J
- 14 Dec 2018:
Deputy Commissioner of Taxation v Pedley (No 2)  FCA 2015
TAXATION - liability of a director for amounts of PAYG withholding - director penalty notices issued - Div 269 of Sch 1 of the Taxation Administration Act 1953 (Cth) (TAA) - allocation of payments pursuant to the ATO's PS LA 2011/20 - whether the relevant debt was paid such that the director's parallel liability was also discharged - whether the…
Judge: McKerracher J
- 30 Nov 2018:
Commissioner of Taxation v Cassaniti  FCAFC 212
INCOME TAX - withholding payments - where primary judge found respondent was entitled to a credit for amounts said to be withheld from salary or wages paid to her pursuant to s 18-15(1) of Sch 1 to the Taxation Administration Act 1953 (Cth) - whether primary judge erred in accepting the veracity of the respondent's purported PAYG payment…
Judge: Greenwood, Logan, 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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