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
- 19 Dec 2024:
Collie v Commissioner of Taxation [2024] FCAFC 172
TAXATION - appeal pursuant to s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act) - review of objection decision - Tribunal failed to give proper regard to submissions and evidence under s 43(2B) of AAT Act - Tribunal failed to give proper reasons - Tribunal erred in construction of s 177C(1)(a) of the Income Tax Assessment Act…
Judge: O'Callaghan, McEvoy and Needham JJ - 19 Dec 2024:
Grant v Commissioner of Taxation [2024] FCAFC 173
TAXATION - appeal pursuant to s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act) - review of objection decision - Tribunal failed to give proper regard to submissions and evidence under s 43(2B) of AAT Act - Tribunal made findings absent regard to evidence and submissions - Tribunal failed to give proper reasons - Tribunal erred…
Judge: O'Callaghan, McEvoy and Needham JJ - 16 Dec 2024:
Commissioner of Taxation v Bakarich (No 2) [2024] FCA 1448
TAXATION - where first and fourth respondents admit contraventions of s 290-50(1) of Sch 1 of the Taxation Administration Act 1953 (Cth) - whether agreed civil penalties for first and fourth respondents appropriate having regard to all relevant matters pursuant to s 290-50(5) - where second and third respondents are defunct corporate entities that …
Judge: Kennett 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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