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 (Cth) from decisions made by the Commissioner of Taxation
- questions of law and taxation on appeal from the Administrative Review Tribunal (ART)
- any recovery or other proceeding collateral to a tax dispute.
Latest Judgments
- 9 Oct 2025:
Zhang v Commissioner of Taxation [2025] FCA 1230
INCOME TAX – application to set aside garnishee notice issued under the Taxation Administration Act 1953 (Cth) ADMINISTRATIVE LAW – judicial review – whether ‘re-raise’ on Statement of Account is reviewable under the Administrative Decisions (Judicial Review) Act 1977 (Cth) – whether issuing garnishee notice was a breach of the rules of natural…
Judge: YOUNAN J - 26 Sep 2025:
Deputy Commissioner of Taxation v Peever (No 3) [2025] FCA 1187
PRACTICE AND PROCEDURE — Applications for variation of freezing orders — Whether to increase exception to freezing orders to allow further payment of legal expenses — Whether variation is over assets over which proprietary claims have been made – Consideration of meaning of “reasonable legal expenses” — Whether “reasonable legal expenses” should…
Judge: WHEATLEY J - 26 Sep 2025:
Skycorp Investments Pty Ltd v Commissioner of Taxation [2025] FCA 1184
PRACTICE AND PROCEDURE - taxation - appeal under s 14ZZ of the Taxation Administration Act 1953 (Cth) (TAA) - where applicant alleges underclaimed deductions available under Division 43 of the Income Tax Assessment Act 1997 (Cth) for construction expenditure - where appeal proceeding includes lengthy procedural history - interlocutory application…
Judge: COLVIN J
Latest Speeches & Papers
- 29 Apr 2022:
Expert evidence in taxation appeals
Paper delivered by Justice Logan at the Taxation Institute of Australia National Infrastructure Conference.
- 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.
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 (Cth) against an objection decision including private rulings:
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- Appeals from the Administrative Review Tribunal under the Administrative Review Tribunal Act 2024 (Cth):
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- Applications for judicial review under section 39B of the Judiciary Act 1903 (Cth):
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The Pro Forma Taxation Questionnaire is also relevant.
Legislation
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