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
- 28 Sep 2020:
Huang v Deputy Commissioner of Taxation (No 2) [2020] FCAFC 160
PRACTICE AND PROCEDURE - where appeal allowed against freezing orders against non-Australian assets - where remaining freezing orders against Australian assets sought to be amended in consequence of appeal - issue not squarely raised on appeal - likelihood that matter will require further hearing and evidence - assessment of whether hearing matter …
Judge: Besanko, Thawley and Stewart JJ - 22 Sep 2020:
Commissioner of Taxation v Pike [2020] FCAFC 158
TAXATION - Australia and Thailand double taxation treaty Art 4(3) - "tiebreaker" provisions regarding residency - where respondent's de facto wife and children lived in Australia and respondent worked in Thailand -whether respondent had an habitual abode in both Australia and Thailand - whether assessment based on more than days spent in one…
Judge: Davies, White and Steward JJ - 21 Sep 2020:
Advanced Holdings Pty Ltd v Commissioner of Taxation [2020] FCAFC 157
TAXATION - application for leave to appeal from interlocutory decisions to dismiss summarily an application to quash amended assessments made pursuant to s. 39B of the Judiciary Act 1903 (Cth.) and to give summary judgment in favour of Commissioner in recovery proceedings - where applicant made allegations of illegal conduct in assessment process…
Judge: Allsop CJ, Bromwich and Steward JJ
Latest Speeches & Papers
- 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. - 15 Mar 2016:
Model litigant obligations: What are they and how are they enforced?
Paper presented by Eugene Wheelahan at the Ethics Seminar Series, Federal Court of Australia, 15 March 2016.
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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