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
- 5 Jun 2025:
Commissioner of Taxation v SEPL Pty Ltd as trustee of the SFT Trust [2025] FCA 581
TAXATION — appeal from a decision of the Administrative Appeals Tribunal setting aside the Commissioner’s decision to disallow an objection to an amended Fringe Benefit Tax assessment — where the conditions constituting a motor vehicle fringe benefit are satisfied — where applicant appeals under s 44 Administrative Appeals Tribunal Act 1975 (Cth)…
Judge: O'SULLIVAN J - 9 May 2025:
Charles Apartments Pty Limited v Commissioner of Taxation [2025] FCA 461
TAXATION — Statutory construction - Income Tax Assessment Act 1997 (Cth) (ITAA 1997) – Appeal from Administrative Appeals Tribunal on a question of law, varying an objection decision in part – Whether the Tribunal correctly construed s 8-1 of the ITAA 1997 — Whether the Tribunal erred in not allowing an increase in the Applicant’s allowable…
Judge: WHEATLEY J - 9 May 2025:
Deputy Commissioner of Taxation v Peever [2025] FCA 460
PRACTICE AND PROCEDURE — Principle of open justice – Suppression or non-publication order – Where a non-party request was made by the media under r 2.32 of the Federal Court Rules 2011 (Cth) – Access was sought to submissions — Whether order necessary to prevent prejudice to the proper administration of justice — Federal Court of Australia Act…
Judge: WHEATLEY 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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