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
- 10 Jul 2026:
Department of Education v Commissioner of Taxation [2026] FCA 898
TAXATION – superannuation guarantee charge – Superannuation Guarantee (Administration) Act 1992 (Cth) (Act) – appeal against objection decision disallowing objections to amended assessments of superannuation guarantee charge for quarters between 1 April 2004 and 31 December 2022 – where applicant employed teachers in Victorian Government schools – …
Judge: BUTTON J - 7 Jun 2026:
Shell Energy Holdings Australia Limited v Commissioner of Taxation (Costs) [2026] FCA 882
COSTS – where applicant seeks indemnity costs – where judgment more favourable than rejected offer of compromise – presumption of entitlement to indemnity costs from two days after offer was served – where offer was substantial compromise – where no evidence that dispute on point of law has ongoing significance – indemnity costs ordered from two…
Judge: JACKMAN J - 3 Jul 2026:
Ostwald v Commissioner of Taxation [2026] FCA 868
TAXATION – superannuation guarantee charge – penalty – application for judicial review of decisions of Commissioner of Taxation pursuant to s 5(1) of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – objections to competency in relation to two of the three applicants upheld – grounds otherwise not established – applications dismissed …
Judge: DOWNES 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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