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 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
- 3 Apr 2020:
Deputy Commissioner of Taxation v Ziolkowski (No 4) [2020] FCA 446
Judge: Griffiths J - 31 Mar 2020:
BAC Holdings Limited v Commissioner of Taxation [2020] FCA 413
TAXATION - income tax - where the applicant received approval to construct a new parallel runway (NPR) - where the applicant applied to the Commissioner under the Taxation Administration Act 1953 (Cth) (TAA) for a private ruling as to whether certain initial activities associated with the construction of the NPR were themselves a "project" for the …
Judge: Logan J - 31 Mar 2020:
Origin Energy Limited v Commissioner of Taxation (No 2) [2020] FCA 409
TAXATION - appeals under s 14ZZ of the Taxation Administration Act 1953 (Cth) - whether "capacity charges" payable under an agreement were outgoings of capital or of a capital nature within the meaning of s 8-1(2) of the Income Tax Assessment Act 1997 (Cth) - where "capacity charges" were paid for the exclusive supply of electricity - where…
Judge: Thawley 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. - 15 Mar 2016:
Model litigant obligations: What are they and how are they enforced?
Paper presented by Eugene Wheelahan at the Ethics Seminar Series, Federal Court of Australia, 15 March 2016.
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 against an objection decision including private rulings:
Forms: |
|
Rules: |
|
- Appeals from the AAT under the Administrative Appeals Tribunal Act 1975:
Forms: |
|
Rules: |
|
- Applications for judicial review under section 39B of the Judiciary Act 1903:
Forms: |
|
Rules: |
|
The Pro Forma Taxation Questionnaire is also relevant.
Legislation
Subscribe
To stay up-to-date with news in the Federal Court, including developments in this NPA, subscribe to our email subscription services.
We provide subscriptions to the latest judgments and events (by NPA); Practice News to keep up-to-date with changes to practice and procedure; and Daily Court Listings.
