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
- 1 Apr 2021:
O'Neill v Deputy Commissioner of Taxation [2021] FCA 322
PRACTICE AND PROCEDURE - construction of procedural timetabling order which set aside "all extant orders" - whether that order discharged an interlocutory injunction on foot - whether context and purpose of the court's order can be considered in construing the order - operation of an order under r 39.05 of the Federal Court Rules 2011 (Cth) nunc…
Judge: Wheelahan J - 30 Mar 2021:
Le v Commissioner of Taxation [2021] FCA 303
TAXATION - onus of proof - appeal under s 14ZZ of the Taxation Administration Act 1953 (Cth) - where Commissioner adopted asset betterment approach - where applicants submitted assessments were excessive - whether on appeal applicants had discharged onus of proof pursuant to s 14ZZK TAA - where applicants contended that taxable income as declared…
Judge: Logan J - 24 Mar 2021:
Commissioner of Taxation v Apted [2021] FCAFC 45
TAXATION - application for Coronavirus economic response payment (jobkeeper payment) - whether respondent eligible for jobkeeper payment - whether respondent "had an ABN on 12 March 2020" within the meaning of s 11(6) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (Cth) (CERP Rules) - where respondent was not…
Judge: Allsop CJ, Logan and Thawley JJ
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. - 6 Nov 2014:
Deductions - Revenue v capital - What’s good for the goose is good for the gander?
A Paper delivered at the Tax Institute’s 22nd National Tax Intensive Retreat, Sheraton Noosa Resort, Queensland.
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:
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- Appeals from the AAT under the Administrative Appeals Tribunal Act 1975:
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- Applications for judicial review under section 39B of the Judiciary Act 1903:
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The Pro Forma Taxation Questionnaire is also relevant.
Legislation
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