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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


  • 28 Sep 2020: Huang v Deputy Commissioner of Taxation (No 2) [2020] FCAFC 160
    PRACTICE AND PROCEDURE - where appeal allowed against freezing orders against non-Australian assets - where remaining freezing orders against Australian assets sought to be amended in consequence of appeal - issue not squarely raised on appeal - likelihood that matter will require further hearing and evidence - assessment of whether hearing matter …
    Judge: Besanko, Thawley and Stewart JJ
  • 22 Sep 2020: Commissioner of Taxation v Pike [2020] FCAFC 158
    TAXATION - Australia and Thailand double taxation treaty Art 4(3) - "tiebreaker" provisions regarding residency - where respondent's de facto wife and children lived in Australia and respondent worked in Thailand -whether respondent had an habitual abode in both Australia and Thailand - whether assessment based on more than days spent in one…
    Judge: Davies, White and Steward JJ
  • 21 Sep 2020: Advanced Holdings Pty Ltd v Commissioner of Taxation [2020] FCAFC 157
    TAXATION - application for leave to appeal from interlocutory decisions to dismiss summarily an application to quash amended assessments made pursuant to s. 39B of the Judiciary Act 1903 (Cth.) and to give summary judgment in favour of Commissioner in recovery proceedings - where applicant made allegations of illegal conduct in assessment process…
    Judge: Allsop CJ, Bromwich and Steward JJ

Latest Speeches & Papers


Tax seminars

Forms & Rules


The key forms and rules for commencing tax matters are:

Forms:
  • Form 73 - Notice of appeal under s 14ZZ Taxation Administration Act 1953
Rules:
Forms:
  • Form 75 - Notice of appeal from a tribunal
Rules:
Forms:
  • Form 69 - Originating application for relief under s 39B Judiciary Act
Rules:

The Pro Forma Taxation Questionnaire is also relevant.

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