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
- 17 Jun 2026:
Tax Practitioners Board v Auz Tax Pty Ltd [2026] FCA 751
ADMINISTRATIVE LAW – registered tax agents – appeal from decision of Administrative Review Tribunal setting aside decision to terminate respondents’ registration – where respondents contravened Code of Professional Conduct – where Tribunal found that second respondent was a fit and proper person – where first respondent did not have sufficient…
Judge: HORAN J - 28 May 2026:
Commissioner of Taxation v Perez (No 2) [2026] FCA 658
TAXATION – where the applicant alleges the respondent engaged in conduct that resulted in him being the promoter of 12 tax evasion schemes or, alternatively, resulted in his associates being promoters of some of those schemes in contravention of s 290-50(1) of the Taxation Administration Act 1953 (Cth) (TAA) – where the respondent operated a…
Judge: KENNETT J - 28 May 2026:
Commissioner of Taxation v Cheung [2026] FCAFC 75
APPEAL AND NEW TRIAL – appeal from judgment and orders allowing a taxpayer’s appeal under s 14ZZ(1)(a)(ii) of the Taxation Administration Act 1953 (Cth) – where primary judge upheld the appeal at first instance having made findings that the witnesses called by the taxpayer were honest – where Commissioner of Taxation alleged errors of fact – where …
Judge: CHARLESWORTH, GOODMAN AND HORAN JJ
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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