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
- 28 Jul 2026:
Yu v Commissioner of Taxation [2026] FCA 1344
PRACTICE AND PROCEDURE — Judgments and Orders — Application to alter freezing orders — Whether freezing orders to be altered or varied — Onus on Applicants to show no other available assets to pay reasonable legal expenses— Where there was conflicting evidence regarding other available assets — Where no cross examination on conflicting evidence —…
Judge: WHEATLEY J - 9 Sep 2026:
Hilton International Australia Pty Ltd v Commissioner of Taxation (No 2) [2026] FCA 1325
TAXATION – schemes to which Pt IVA of the Income Tax Assessment Act 1936 (Cth) applies – cancellation of tax benefit obtained by the applicant under s 177F – whether transaction comprised a scheme under s 177A(1) – whether applicant obtained a tax benefit in connection with the scheme under s 177C(1)(a) – where amount not included in assessable…
Judge: YOUNAN J - 4 Sep 2026:
Quy v Commissioner of Taxation [2026] FCA 1316
INCOME TAX – appeal from decision of Administrative Review Tribunal affirming objection decision of Commissioner of Taxation – whether applicant taxpayer was resident of Australia for income tax purposes – where applicant lived and worked in Dubai during five-year period on international assignment for Australian employer – where Tribunal found…
Judge: HORAN 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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