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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


  • 8 Jul 2024: Maguire v Commissioner of Taxation [2024] FCA 761
    INCOME TAX - where the applicant appeals from objection decisions of the respondent Commissioner of Taxation in respect of amended assessments based on determinations under s 177EA of the Income Tax Assessment Act 1936 (Cth) that deny the applicant the use of imputation benefits from franking distributions, as well as penalties and interest -…
    Judge: Logan J
  • 4 Jul 2024: Robson as trustee for the bankrupt estate of Lanning v Commissioner of Taxation [2024] FCA 720
    TAXATION - capital gains tax - where trustee in bankruptcy sold two properties of bankrupt - where capital gain resulted from sales - consideration of s 254 of Income Tax Assessment Act 1936 (Cth) and whether it applies to trustee in bankruptcy - whether capital gain derived in representative capacity - consideration of s 106-30 of Income Tax…
    Judge: Downes J
  • 28 Jun 2024: Quy v Commissioner of Taxation (No 3) [2024] FCA 726
    INCOME TAX - where applicant appeals from a decision of the Administrative Appeals Tribunal (the Tribunal) to affirm an objection decision of the respondent Commissioner of Taxation concerning whether the applicant, for income tax purposes under the Income Tax Assessment Act 1936 (Cth), was a resident of Australia, had a domicile of choice outside …
    Judge: Logan J

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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