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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


  • 1 Apr 2021: O'Neill v Deputy Commissioner of Taxation [2021] FCA 322
    PRACTICE AND PROCEDURE - construction of procedural timetabling order which set aside "all extant orders" - whether that order discharged an interlocutory injunction on foot - whether context and purpose of the court's order can be considered in construing the order - operation of an order under r 39.05 of the Federal Court Rules 2011 (Cth) nunc…
    Judge: Wheelahan J
  • 30 Mar 2021: Le v Commissioner of Taxation [2021] FCA 303
    TAXATION - onus of proof - appeal under s 14ZZ of the Taxation Administration Act 1953 (Cth) - where Commissioner adopted asset betterment approach - where applicants submitted assessments were excessive - whether on appeal applicants had discharged onus of proof pursuant to s 14ZZK TAA - where applicants contended that taxable income as declared…
    Judge: Logan J
  • 24 Mar 2021: Commissioner of Taxation v Apted [2021] FCAFC 45
    TAXATION - application for Coronavirus economic response payment (jobkeeper payment) - whether respondent eligible for jobkeeper payment - whether respondent "had an ABN on 12 March 2020" within the meaning of s 11(6) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (Cth) (CERP Rules) - where respondent was not…
    Judge: Allsop CJ, Logan and Thawley 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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