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
- 11 Apr 2025:
Morton v Commissioner of Taxation [2025] FCA 336
TAXATION – appeal under Part IVC of the Taxation Administration Act 1953 (Cth) against objection decision – where amended assessments of taxation brought proceeds from the sales of lots on a residential development into account as assessable income – whether assessments were excessive – whether lots on development were trading stock for the…
Judge: WHEELAHAN J - 10 Apr 2025:
Hyder v Commissioner of Taxation [2025] FCA 337
PRACTICE AND PROCEDURE – applications for leave to appeal from exercise of costs discretion – applications dismissed
Judge: GOODMAN J - 28 Mar 2025:
Deputy Commissioner of Taxation v Hartley [2025] FCA 322
PRACTICE AND PROCEDURE - ex parte application for freezing orders and ancillary orders - whether there is a good arguable case for final relief on prospective cause of action for tax related liabilities - whether there is a degree of danger or risk that any judgment obtained will not be met due to dissipation of assets - whether the balance of…
Judge: COLVIN 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:
Forms: |
|
Rules: |
|
- Appeals from the Administrative Review Tribunal under the Administrative Review Tribunal Act 2024 (Cth):
Forms: |
|
Rules: |
|
- Applications for judicial review under section 39B of the Judiciary Act 1903 (Cth):
Forms: |
|
Rules: |
|
The Pro Forma Taxation Questionnaire is also relevant.
Legislation
Subscribe
To stay up-to-date with news in the Federal Court, including developments in this NPA, subscribe to our email subscription services.
We provide subscriptions to the latest judgments and events (by NPA); Practice News to keep up-to-date with changes to practice and procedure; and Daily Court Listings.
