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
- 9 May 2022:
Landcom v Commissioner of Taxation [2022] FCA 510
CONSTITUTIONAL LAW - s 114 of the Constitution prohibits the Commonwealth imposing "any tax on property of any kind belonging to a State" - where GST is not imposed on States, but States have voluntarily agreed to pay notional GST - where the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) addresses notional GST, including the amount…
Judge: Thawley J - 3 May 2022:
Hyder v Commissioner of Taxation (No 3) [2022] FCA 493
TAXATION - consideration of the determination of the costs of and incidental to the proceedings the subject of the primary judgment given on 22 March 2022 in Hyder v Commissioner of Taxation [2022] FCA 264 and Hyder v Commissioner of Taxation (No 2) [2022] FCA 421
Judge: Greenwood J - 21 Apr 2022:
Hyder v Commissioner of Taxation (No 2) [2022] FCA 421
TAXATION - consideration of aspects of the final orders to be made consequent upon the publication of judgment in Hyder v Commissioner of Taxation [2022] FCA 264
Judge: Greenwood J
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. - 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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