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
- 15 Mar 2024:
Bechtel Australia Pty Ltd v Commissioner of Taxation [2024] FCAFC 33
TAXATION - Fringe benefits tax - in relation to travel expenses for 'fly in, fly out' (FIFO) employees - whether 'otherwise deductible' rule applies
Judge: Derrington, Downes and Hespe JJ - 14 Mar 2024:
Esso Australia Resources Pty Ltd v Commissioner of Taxation (Costs) [2024] FCA 239
COSTS - where the applicant abandoned an issue prior to trial
Judge: Hespe J - 8 Mar 2024:
[Redacted] v Commissioner of Taxation [2024] FCA 185
PRACTICE AND PROCEDURE - application for leave to appeal decision of primary judge dismissing application for suppression orders under s 37AF of Federal Court of Australia Act 1976 (Cth) - where disclosure would result in reputational and consequent commercial damage to respondent - whether order necessary to prevent prejudice to the proper…
Judge: Anderson 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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