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
- 17 Apr 2024:
Buzadzic v Commissioner of Taxation [2024] FCAFC 50
TAXATION - where primary judge dismissed an appeal from the Administrative Appeals Tribunal affirming Commissioner of Taxation's decision to disallow objections upon the basis of fraud or evasion, and to impose substantial penalties and shortfall interest charges - no error on the part of the primary judge established - leave refused to run an…
Judge: Bromwich, Abraham and McEvoy JJ - 16 Apr 2024:
Deputy Commissioner of Taxation v Kocic (No 2) [2024] FCA 372
PRACTICE AND PROCEDURE - where leave sought to file an amended originating application pursuant to r 8.21 of the Federal Court Rules 2011 (Cth) (FCR) - where leave sought to file a statement of claim - where joinder of parties sought pursuant to r 9.05 of the FCR - where amended originating application, accompanying statement of claim and joinder…
Judge: Abraham J - 4 Apr 2024:
Commissioner of Taxation v Tan [2024] FCA 406
TAXATION - appeal from decision of the Administrative Appeals Tribunal - where parties agreed that decision should be remitted for rehearing - whether the taxpayer should be permitted to adduce further evidence on remittal
Judge: Derrington 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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