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
- 12 Sep 2025:
RPPL Pty Ltd v Commissioner of Taxation [2025] FCA 1126
APPEALS – competency – notice of objection to competency of an appeal of a decision of the Administrative Review Tribunal to refuse application under s 14ZZK(a) of the Taxation Administration Act 1953 (Cth) to expand grounds of review of an objection decision under Pt IVC of the Act – whether the decision is the decision of the Tribunal in the…
Judge: CHEESEMAN J - 5 Sep 2025:
Deputy Commissioner of Taxation v Bundaberg Indoor Sports Pty Ltd [2025] FCA 1104
TAXATION – ex parte application for freezing orders – where applicant was issuing notices of amended assessments to respondents – where notices of amended assessments would result in significant tax-related liabilities – consideration of limbs for issuance of freezing orders – where applicant had a good arguable case in relation to tax-related…
Judge: ANDERSON J - 7 Aug 2025:
Rusanov v Commissioner of Taxation (No 3) [2025] FCAFC 117
PRACTICE AND PROCEDURE – appeal against dismissal of appeal from decision of the Administration Appeals Tribunal affirming an objection decision of the Commissioner of Taxation – where no substantive submissions filed by the appellant in accordance with directions – where appellant did not appear – appeal dismissed for want of prosecution and…
Judge: LOGAN, FEUTRILL AND WHEATLEY JJ
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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