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
- 19 Jun 2025:
Commissioner of Taxation v Alcoa of Australia Ltd [2025] FCA 651
ADMINISTRATIVE LAW – Freedom of Information Act 1982 (Cth) – draft expert report – appeal and cross-appeal from decision of Administrative Appeals Tribunal to release documents claimed to be exempt under s 42 of the Act – whether Tribunal erred in concluding drafts of expert report subject to legal professional privilege – where applicant…
Judge: HESPE J - 18 Jun 2025:
Merchant v Commissioner of Taxation (Costs) [2025] FCAFC 81
TAXATION – consequential orders and costs – where no party was entirely successful on appeal – where parties filed competing forms of order – where appellants made offer of settlement before trial – whether costs of trial and the appeal should be apportioned – held apportionment of costs is appropriate – outcome unaffected by settlement offer.
Judge: LOGAN, MCELWAINE AND HESPE JJ - 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
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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