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
- 19 Sep 2024:
Sladden v Commissioner of Taxation [2024] FCAFC 122
TAXATION -- appeal from a decision of the Administrative Appeals Tribunal affirming the decision of the Commissioner of Taxation to disallow the applicant's objection to an income tax assessment -- where claim made by applicant for future income protection benefit entitlements under a policy of insurance which also included provision for Life…
Judge: O'Sullivan, Hespe and Neskovcin JJ - 5 Sep 2024:
Equality Australia Ltd v Commissioner of the Australian Charities and Not-for-profits Commission [2024] FCAFC 115
ADMINISTRATIVE LAW - appeal on a question of law under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) - where the Administrative Appeals Tribunal determined that the applicant was not a public benevolent institution - where the parties agreed that the expression "public benevolent institution" bore its ordinary meaning -…
Judge: Wheelahan, Hespe and Kennett JJ - 4 Sep 2024:
Youssef v Commissioner of Taxation (De-anonymisation) [2024] FCA 1033
PRACTICE AND PROCEDURE - anonymisation of party names - where Applicants' names anonymised in proceeding before the Administrative Appeals Tribunal under s 14ZZE of Taxation Administration Act 1953 (Cth) - where anonymisation replicated in Federal Court proceeding without suppression order
Judge: Perram 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.
- 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.
- 6 Nov 2014:
Deductions - Revenue v capital - What’s good for the goose is good for the gander?
A Paper delivered at the Tax Institute’s 22nd National Tax Intensive Retreat, Sheraton Noosa Resort, Queensland.
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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