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
- 23 May 2023:
JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76
CONTRACTS - whether contract between lecturer and education provider was one of employment or independent contractor - whether lecturer fell within ordinary or extended meaning of employee pursuant to the Superannuation Guarantee (Administration) Act 1992 (Cth) - right to subcontract or assign - right to control - appeal allowed - lecturer held to …
Judge: Bromwich, Thawley and Hespe JJ - 1 May 2023:
Deputy Commissioner of Taxation v Miraki [2023] FCA 483
PRACTICE AND PROCEDURE - application for payment out of court of moneys paid into court pursuant to freezing orders - application granted - application for orders in the nature of freezing orders - application refused
Judge: Thawley J - 27 Apr 2023:
Deputy Commissioner of Taxation v Widdup (No 2) [2023] FCA 377
PRACTICE AND PROCEDURE - ex parte freezing orders obtained against respondents per rr 7.32 and 7.35 of Federal Court Rules 2011 (Cth) - where respondents paid money into Court to discharge freezing orders - application for repayment of money paid into Court - whether applicant had a good or reasonably arguable case based on a prospective cause of…
Judge: Wigney 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. - 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:
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.
