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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.

Latest Judgments


  • 16 Feb 2018: Cassaniti v Commissioner of Taxation [2018] 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 [2018] 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 [2018] 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


Tax seminars

Forms & Rules


The key forms and rules for commencing tax matters are:

Forms:
  • Form 73 - Notice of appeal under s 14ZZ Taxation Administration Act 1953
Rules:
Forms:
  • Form 75 - Notice of appeal from a tribunal
Rules:
Forms:
  • Form 69 - Originating application for relief under s 39B Judiciary Act
Rules:

The Pro Forma Taxation Questionnaire is also relevant.

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