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 Dec 2023:
Hilton International Australia Pty Ltd v Commissioner of Taxation [2023] FCA 1504
PRACTICE AND PROCEDURE - Rule 23.01 of the Federal Court Rules 2011 (Cth) - application for Court-appointed expert - where Commissioner has been unable to secure a suitable expert primarily due to potential experts indicating that they are commercially conflicted
Judge: Abraham J - 30 Nov 2023:
PepsiCo, Inc v Commissioner of Taxation [2023] FCA 1490
TAXATION - royalty withholding tax - where the taxpayers were United States companies - where the taxpayers entered into exclusive bottling agreements (EBAs) with an Australian company under which the Australian company would manufacture, bottle, sell and distribute finished beverages in Australia in the taxpayers' branded packaging - where the…
Judge: Moshinsky J - 10 Nov 2023:
Jarvis-Lavery v Commissioner of Taxation [2023] FCA 1382
ADMINISTRATIVE LAW - application for extension of time to appeal decision of Administrative Appeals Tribunal - whether adequate explanation for delay of two years - where Tribunal member retired before decision could be made - whether there was a denial of procedural fairness by reason of a reconstituted Tribunal not providing the Applicant with a …
Judge: Hespe 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:
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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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