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
- 14 Aug 2025:
Carbery v Fire Rescue Victoria [2025] FCA 948
TAXATION – calculation of Reportable Fringe Benefit Amounts – applicant claims declaratory relief that employer incorrectly calculated and reported employee fringe benefits on reimbursed insurance premiums PRACTICE AND PROCEDURE – respondent applies to dismiss proceeding for want of justiciable controversy – whether there is a justiciable…
Judge: MCELWAINE J - 11 Aug 2025:
Gumm v Commissioner of Taxation (No 3) [2025] FCA 927
PRACTICE AND PROCEDURE – application for testimony of applicant to be taken on commission pursuant to ss 7(1)(a) or (b) of the Foreign Evidence Act 1994 (Cth) – where applicant outside of Australia – where applicant unwilling to come to Australia to give evidence in the proceeding – where applicant apprehends lawful detention by the respondent or…
Judge: DERRINGTON J - 25 Jul 2025:
South Seas Holdings Pty Ltd (Trustee) v Commissioner of Taxation [2025] FCA 848
TAXATION - appeals brought under s 14ZZ of the Taxation Administration Act 1953 (Cth) in respect of objection decisions of Commissioner concerning related taxpayer entities - where taxpayers claimed deductions for interest and management fees incurred in particular tax years between 2001 and 2014 - where taxpayers also claimed deductions in…
Judge: COLVIN 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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