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.
- 9 Jan 2017:
Gould v Deputy Commissioner of Taxation  FCAFC 1
TAXATION - assessment - validity of assessment - process of assessment - conclusive evidence - claim of conscious maladministration - claim of bad faith - claim of illegality - state of mind - requirement to plead particulars PRACTICE AND PROCEDURE - summary judgment - strike out - reasonable prospect of success - failure to disclose reasonable…
Judge: Gilmour, Logan and Robertson JJ
- 20 Dec 2016:
Jonshagen v Commissioner of Taxation  FCA 1545
TAXATION - application for an extension of time to appeal on a question of law from a decision of the Administrative Appeals Tribunal - the applicant claimed deductions for management fees and other expenses incurred by participation in a wine project in Western Australia - the Australian Taxation Office issued a position paper stating that in its …
Judge: Siopis J
- 16 Dec 2016:
Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd  FCAFC 180
TAXATION - appeal from a single judge of the Federal Court of Australia - appeal from the Administrative Appeals Tribunal - where primary judge set aside various objection decisions of the appellant - whether finding of loans open - procedural fairness
Judge: Logan, Jagot and Davies JJ
Latest Speeches & Papers
- 6 Nov 2014:
Deductions - Revenue v capital - What’s good for the goose is good for the gander?
A Paper delivered at the Tax Institute’s 22nd National Tax Intensive Retreat, Sheraton Noosa Resort, Queensland.
- 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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