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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


  • 26 Sep 2022: Deputy Commissioner of Taxation v GTGF Australia Ltd (receivers and managers appointed) [2022] FCA 1148
    TAXATION - interlocutory application for summary judgment on taxation debts - notices of assessment in respect of assessed taxation debts and administrative penalties are conclusive - running balance account statements confirmed by certificates are prima facie correct - no defences with reasonable prospects of success raised - summary judgment…
    Judge: Stewart J
  • 19 Sep 2022: BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112
    TAXATION - whether notice of assessment issued to trustee an original or amended assessment - assessment not complete until notice of assessment issued - screenshots on ATO Portal did not evidence assessment had been made - placing information on ATO Portal did not constitute giving of notice under s 174 of the Income Tax Assessment Act 1936 (Cth) …
    Judge: Thawley J
  • 16 Sep 2022: Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092
    TAXATION - Income Tax Assessment Act 1936 (Cth) Part IVA - where applicant taxpayer appealed under s 14ZZ of the Taxation Administration Act 1953 (Cth) from an objection decision made by the Commissioner of Taxation against amended assessments - where applicant did not dispute that it had entered into or carried out a "scheme" within the meaning…
    Judge: O'Callaghan 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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