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
- 26 Jun 2026:
Tax Practitioners Board v Buckland (Default Judgment) [2026] FCA 950
PRACTICE AND PROCEDURE – application for default judgment pursuant to r 5.23(2)(c) of the Federal Court Rules 2011 (Cth) – where second respondent took no meaningful part in the proceeding – where second respondent in default – where second respondent taken to have admitted infringing conduct TAXATION – where applicant sought declaration and…
Judge: HESPE J - 17 Jul 2026:
Hadzic v Commissioner of Taxation [2026] FCA 930
TAXATION – appeal from a decision of the Administrative Appeals Tribunal disallowing objections to notices of assessment issued by the respondent Commissioner to the applicant – whether the Tribunal erred in law in numerous respects – no error of law established – appeal dismissed
Judge: GOODMAN J - 17 Jul 2026:
Evolution Mining Limited v Commissioner of Taxation [2026] FCA 935
TAXATION – determination of separate question – whether choice made to cancel transfer of losses was effective for the purposes of s 707-145 of the Income Tax Assessment Act 1997 (Cth) – where choice was made in 2014 tax return – where the income year in which the joining entity became a member of the consolidated group (the joining year) was 2012 …
Judge: JACKMAN 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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