Taxation
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 (Cth) from decisions made by the Commissioner of Taxation
- questions of law and taxation on appeal from the Administrative Review Tribunal (ART)
- any recovery or other proceeding collateral to a tax dispute.
Latest Judgments
- 1 Oct 2026:
Sunna v Commissioner of Taxation [2026] FCAFC 133
TAXATION – appeal from judgment of primary judge dismissing taxpayer’s appeal in part – where taxpayer entered into contract for disposal of CGT asset in 2019 Year – where taxpayer disposed of asset in 2023 Year – where taxpayer deemed to have disposed of asset in 2019 Year by s 104-10(3) of the Income Tax Assessment Act 1997 (Cth) – where…
Judge: HESPE, STELLIOS AND WHEATLEY JJ - 30 Sep 2026:
Deputy Commissioner of Taxation v Kuppan (ex parte Freezing Order) [2026] FCA 1444
PRACTICE AND PROCEDURE – ex parte application for freezing orders – orders made
Judge: HILL J - 30 Sep 2026:
Tax Practitioners Board v Hinckfuss (No 3) [2026] FCA 1436
TAXATION — Application for civil penalties to be imposed for multiple contraventions of the Tax Agent Services Act 2009 (Cth) (TAS Act) — Where Respondent previously ordered (in 2013) to pay penalties for contraventions of the TAS Act — Where Respondent did not take part in proceedings — Where the Respondent provided no evidence of financial…
Judge: WHEATLEY J
Latest Speeches & Papers
- 29 Oct 2019:
Tax stability
Presented at the Melbourne Law School 14th Annual Tax Lecture, by Justice Davies.
- 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.
- 29 Aug 2013:
Tax reform political parties and the prisoners' dilemma: address to the Treasury
Address to the Treasury by Justice Perram.
Tax seminars
- 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 (Cth) against an objection decision including private rulings:
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- Appeals from the Administrative Review Tribunal under the Administrative Review Tribunal Act 2024 (Cth):
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- Applications for judicial review under section 39B of the Judiciary Act 1903 (Cth):
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The Pro Forma Taxation Questionnaire is also relevant.
Legislation
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