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
- 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
- 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. - 15 Mar 2016:
Model litigant obligations: What are they and how are they enforced?
Paper presented by Eugene Wheelahan at the Ethics Seminar Series, Federal Court of Australia, 15 March 2016.
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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