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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 from decisions made by the Commissioner of Taxation
  • questions of law and taxation on appeal from the Administrative Appeals Tribunal (AAT)
  • any recovery or other proceeding collateral to a tax dispute.

Latest Judgments

  • 24 Dec 2019: Pike v Commissioner of Taxation [2019] FCA 2185
    TAXATION - residency of taxpayer - where the taxpayer moved to Australia from Zimbabwe - where the taxpayer was first an Australian permanent resident for migration purposes and then an Australian citizen - where the taxpayer's de facto wife and children reside in Australia and are citizens - where the taxpayer lived and worked in Thailand for…
    Judge: Logan J
  • 20 Dec 2019: Commissioner of Taxation v Eichmann [2019] FCA 2155
    TAXATION - CGT concessions - "active asset" - land used for storage of materials used by construction company - land not "used ... in the course of carrying on a business" TAXATION - private rulings - review by Administrative Appeals Tribunal - whether Tribunal found and relied on facts not existing in the scheme the subject of the ruling -…
    Judge: Derrington J
  • 19 Dec 2019: Deputy Commissioner of Taxation v Huang [2019] FCA 2122
    PRACTICE AND PROCEDURE - application for summary judgment - tax related liabilities -- no defence -stay application against the execution of judgment - strength of objections to amended assessments - place of effective management of company - central management and control of company - whether prejudice would be suffered - relevance of freezing…
    Judge: Jagot J

Latest Speeches & Papers

Tax seminars

Forms & Rules

The key forms and rules for commencing tax matters are:

  • Form 73 - Notice of appeal under s 14ZZ Taxation Administration Act 1953
  • Form 75 - Notice of appeal from a tribunal
  • Form 69 - Originating application for relief under s 39B Judiciary Act

The Pro Forma Taxation Questionnaire is also relevant.


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