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
- 24 Jan 2023:
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3
TAXATION - appeal from judgment of a single judge to set aside taxation decision under Part IVC of the Taxation Administration Act 1953 (Cth) (TAA 1953) - application of s 100A of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936) - whether primary judge erred in holding that present entitlement to trust income did not arise out of a…
Judge: Perry, Derrington and Hespe JJ - 22 Dec 2022:
Miraki v El-Cheikh [2022] FCA 1570
PRACTICE AND PROCEDURE - application for extension of time and leave to appeal - where primary judge made interlocutory orders setting aside orders for the payment of moneys out of court - whether decision of primary judge attended with sufficient doubt - whether substantial injustice would result from refusal to grant leave
Judge: Hespe J - 22 Dec 2022:
Commissioner of Taxation v Landcom [2022] FCAFC 204
TAXATION - appeal from decision of primary judge setting aside objection decision - objection to private ruling - where single contract of sale concerned the sale of freehold interests in four lots of land - whether sale would be a single "supply" of land for the purpose of calculating the "margin" in s 75-10 of the A New Tax System (Goods and…
Judge: Wigney, Moshinsky and Hespe JJ
Latest Speeches & Papers
- 29 Apr 2022:
Advocacy in tax cases: A view from the bench
Delivered at the 2022 Australian Bar Association National Conference, Melbourne by Chief Justice Allsop. - 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 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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