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
- 3 Nov 2026:
Tax Practitioners Board v Ke (No 2) [2026] FCA 1657
PRACTICE AND PROCEDURE — Application for stay of proceeding — Relevance of criminal proceeding claimed to be related — Medical grounds— Insufficient evidence and grounds for stay — Application refused PRACTICE AND PROCEDURE — Applicant’s request for a Court referral for pro bono legal assistance — No right to apply for a referral certificate — No…
Judge: WHEATLEY J - 29 Oct 2026:
AusNet Services Limited v Commissioner of Taxation [2026] FCA 1609
TAXATION – goods and services tax – decreasing adjustments – where the applicant was the head of a GST group that included an electricity distributor (AES) – where AES supplies connection services and supply services – where AES required by regulatory regime to comply with Guaranteed Service Levels – where AES required to make Guaranteed Service…
Judge: MOSHINSKY J - 22 Oct 2026:
Quach v Trustee for the DME Max Trust [2026] FCA 1580
PRACTICE AND PROCEDURE – interlocutory application for an order pursuant to r 26.01 of the Federal Court Rules 2011 (Cth) to dismiss or permanently stay substantive proceedings – where not satisfied that no reasonable prospects of success or no reasonable cause of action disclosed – application dismissed – in the alternative, application for…
Judge: STELLIOS 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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