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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


  • 14 Nov 2019: Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2019] FCA 1849
    TAXATION - statutory interpretation - whether diesel a "petroleum based oil" within meaning of s 6(1) of Product Stewardship (Oil) Act 2000 (Cth) (PSO Act) - whether parenthetical list of "petroleum based oils" in s 6(1) exhaustive or inclusive - construction of "including" - whether parenthetical list referable to sub-genus of petroleum based…
    Judge: Davies J
  • 4 Nov 2019: Hart v Commissioner of Taxation (No 2) [2019] FCAFC 191
    PRACTICE AND PROCEDURE - costs - where appeal dismissed - where appellant contended that there were special circumstances such as to justify a departure from the usual order that costs follow the event
    Judge: Kenny, Kerr and Moshinsky JJ
  • 30 Oct 2019: Addy v Commissioner of Taxation [2019] FCA 1768
    TAXATION - residency of taxpayer - where the applicant is a citizen of the United Kingdom - where the applicant came to Australia for a "working holiday" - where the applicant lived almost continuously in one house in Australia for nearly two years - definition of "resident" - whether the applicant was a resident of Australia as defined in s 6 of…
    Judge: Logan J

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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