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 Aug 2026:
Tax Practitioners Board v Free [2026] FCA 1155
ADMINISTRATIVE LAW – registered tax agent – appeal from decision of Administrative Review Tribunal setting aside decision to terminate respondent’s registration – where Tribunal found that respondent was a fit and proper person – where respondent failed to give truthful evidence in Tribunal – where respondent made deliberate decision not to…
Judge: DOWNES J - 11 Aug 2026:
Egan v Commonwealth of Australia [2026] FCA 1104
PRACTICE AND PROCEDURE — Application for Summary Judgment — Whether pleaded case (or arguments raised on submissions) has reasonable prospect of success — Where applicant sought to set aside deed — Whether estoppel by deed operates — Applicant alleged entry into deed vitiated by duress, undue influence, non-disclosure of material facts,…
Judge: WHEATLEY J - 10 Aug 2026:
Laureti v Commissioner of Taxation [2026] FCA 1086
TAXATION – where Commissioner issued default assessments under s 167(b) of the Income Tax Assessment Act 1936 (Cth) – where administrative penalty imposed pursuant to s 284-75(1) of the Tax Administration Act 1953 (Cth) – where applicant has the burden of proving that the shortfall amount was excessive or did not result from intentional disregard…
Judge: PERRY 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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