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
- 7 Mar 2025:
AusNet Services Limited v Commissioner of Taxation [2025] FCAFC 21
TAXATION – where appellant was inserted into the ownership structure of three entities which had until then been a stapled group – where transactions occurred on the same day in a predetermined sequence – whether the primary judge erred in concluding that the final transaction was a scheme for reorganising affairs for the purposes of s 615-5(1)(c) …
Judge: LOGAN, THAWLEY AND KENNETT JJ - 6 Feb 2025:
Toowoomba Regional Council v Commissioner of Taxation [2025] FCA 161
TAXATION – Fringe Benefits Tax – appeal against private ruling of the Commissioner of Taxation – whether a car park facility is a “commercial parking station” under s 136 and s 39A of the Fringe Benefits Tax Assessment Act 1986 (Cth) (the Act) – whether considering the Act’s context and purpose there is enough ambiguity in the word “commercial” to …
Judge: LOGAN J - 21 Feb 2025:
Tabcorp Maxgaming Holdings Limited v Commissioner of Taxation [2025] FCA 115
TAXATION – Division 230 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997) – taxation of financial arrangements (TOFA) – whether asserted contingent right to ‘terminal payment’ said to arise under contract and/or statute was a “financial arrangement” within the meaning of s 230-45(1) of ITAA 1997 – held no “financial arrangement” – whether…
Judge: THAWLEY J
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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