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
- 14 Oct 2021:
Anglo American Investments Pty Ltd v Commissioner of Taxation [2021] FCA 1253
EVIDENCE - application for leave to appeal primary judge's decision to allow re-opening of case for further cross-examination of key witness - proposed tender of a certificate of conviction for the purpose of cross-examination on credibility - whether certificate of conviction is inadmissible by reason of s 91 of the Evidence Act 1995 (Cth) -…
Judge: McKerracher J - 13 Oct 2021:
Wood v Commissioner of Taxation [2021] FCA 1236
TAXATION - appeal from the decision of the Administrative Appeals Tribunal to affirm the decision of the Commissioner of Taxation not to release the Applicant from his tax debt on the grounds of serious hardship - where the Applicant contends that the Tribunal erred in its application of the test of serious hardship - where no error in finding an…
Judge: Kerr J - 1 Oct 2021:
Deputy Commissioner of Taxation v Raptis [2021] FCA 1192
PRACTICE AND PROCEDURE - ex parte application for freezing orders
Judge: Collier 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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