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.
- 23 May 2023:
JMC Pty Ltd v Commissioner of Taxation  FCAFC 76
CONTRACTS - whether contract between lecturer and education provider was one of employment or independent contractor - whether lecturer fell within ordinary or extended meaning of employee pursuant to the Superannuation Guarantee (Administration) Act 1992 (Cth) - right to subcontract or assign - right to control - appeal allowed - lecturer held to …
Judge: Bromwich, Thawley and Hespe JJ
- 1 May 2023:
Deputy Commissioner of Taxation v Miraki  FCA 483
PRACTICE AND PROCEDURE - application for payment out of court of moneys paid into court pursuant to freezing orders - application granted - application for orders in the nature of freezing orders - application refused
Judge: Thawley J
- 27 Apr 2023:
Deputy Commissioner of Taxation v Widdup (No 2)  FCA 377
PRACTICE AND PROCEDURE - ex parte freezing orders obtained against respondents per rr 7.32 and 7.35 of Federal Court Rules 2011 (Cth) - where respondents paid money into Court to discharge freezing orders - application for repayment of money paid into Court - whether applicant had a good or reasonably arguable case based on a prospective cause of…
Judge: Wigney J
Latest Speeches & Papers
- 29 Oct 2019:
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.
- 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.
- 24 Mar 2017: Tax Bar Association: The ethical considerations of alleging conscious maladministration or improper purpose
- Central Practice Note (CPN-1)
- Taxation Practice Note (TAX-1)
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:
- Appeals from the AAT under the Administrative Appeals Tribunal Act 1975:
- Applications for judicial review under section 39B of the Judiciary Act 1903:
The Pro Forma Taxation Questionnaire is also relevant.
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