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
- 2 Jun 2023:
Commissioner of Taxation v Wood [2023] FCA 574
TAXATION - general deduction from assessable income - whether a payment made to settle litigation years after the relevant employment ended qualifies as a general deduction from assessable income under s 8-1 of the Income Tax Assessment Act 1997 (Cth) - whether the loss or outgoing was incurred in gaining or producing assessable income - whether…
Judge: Stewart J - 2 Jun 2023:
Condon v Commissioner of Taxation [2023] FCA 561
TAXATION - appeals pursuant to s 14ZZ(1)(a) of the Taxation Administration Act 1953 (Cth) in respect of assessments made under s 167 of the Income Tax Assessment Act 1936 (Cth) - assessments made by the Commissioner applied "asset betterment method" - nature of the onus of proof taxpayer is required to satisfy under s 14ZZO(b)(i) of the Taxation…
Judge: Derrington J - 23 May 2023:
JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76
CONTRACTS - whether contract between lecturer and education provider was one of employment or independent contractor - whether lecturer fell within ordinary or extended meaning of employee pursuant to the Superannuation Guarantee (Administration) Act 1992 (Cth) - right to subcontract or assign - right to control - appeal allowed - lecturer held to …
Judge: Bromwich, Thawley and Hespe JJ
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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