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
- 11 Apr 2025:
Commissioner of Taxation v White (No 3) [2025] FCA 392
PRACTICE AND PROCEDURE – objection to tendency evidence – where applicant seeks to admit evidence for non-tendency and tendency purposes – where evidence is directly relevant to a fact in issue and the applicant also seeks to rely on the evidence for tendency purposes – whether the evidence can be admitted for tendency purposes
Judge: KENNETT J - 22 Apr 2025:
Merchant v Commissioner of Taxation [2025] FCAFC 56
TAXATION – schemes to reduce tax pursuant to Part IVA of the Income Tax Assessment Act 1936 (Cth) – where vendor incurs a substantial capital loss on related party share sale but there is no effective alteration of control – whether primary judge erred in considering s 177D matters by considering the subjective intent of the scheme participants –…
Judge: LOGAN, MCELWAINE AND HESPE JJ - 17 Apr 2025:
Aitken v Commissioner of Taxation [2025] FCA 372
TAXATION — appeal under s 14ZZ of the Taxation Administration Act 1953 (Cth) — where applicant lodged an objection to an amended assessment for the 2016 income year and the respondent did not allow the objection — where applicant was an initial participant in forestry managed investment scheme — whether applicant satisfied onus of proof to…
Judge: BROMWICH 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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