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
- 7 Aug 2025:
Rusanov v Commissioner of Taxation (No 3) [2025] FCAFC 117
PRACTICE AND PROCEDURE – appeal against dismissal of appeal from decision of the Administration Appeals Tribunal affirming an objection decision of the Commissioner of Taxation – where no substantive submissions filed by the appellant in accordance with directions – where appellant did not appear – appeal dismissed for want of prosecution and…
Judge: LOGAN, FEUTRILL AND WHEATLEY JJ - 7 Aug 2025:
Rusanov v Commissioner of Taxation (No 2) [2025] FCAFC 116
PRACTICE AND PROCEDURE – where applicant applies for adjournment of substantive hearing – where adjournment was previously granted relying on medical evidence of stress – where new medical certificate outlines no new condition – where indulgences granted to appellants in relation to preparation of appeal books by respondent – where no substantive…
Judge: LOGAN, FEUTRILL AND WHEATLEY JJ - 14 Aug 2025:
Carbery v Fire Rescue Victoria [2025] FCA 948
TAXATION – calculation of Reportable Fringe Benefit Amounts – applicant claims declaratory relief that employer incorrectly calculated and reported employee fringe benefits on reimbursed insurance premiums PRACTICE AND PROCEDURE – respondent applies to dismiss proceeding for want of justiciable controversy – whether there is a justiciable…
Judge: MCELWAINE J
Latest Speeches & Papers
- 29 Apr 2022:
Expert evidence in taxation appeals
Paper delivered by Justice Logan at the Taxation Institute of Australia National Infrastructure Conference.
- 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.
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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