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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


  • 24 Jan 2023: Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3
    TAXATION - appeal from judgment of a single judge to set aside taxation decision under Part IVC of the Taxation Administration Act 1953 (Cth) (TAA 1953) - application of s 100A of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936) - whether primary judge erred in holding that present entitlement to trust income did not arise out of a…
    Judge: Perry, Derrington and Hespe JJ
  • 22 Dec 2022: Miraki v El-Cheikh [2022] FCA 1570
    PRACTICE AND PROCEDURE - application for extension of time and leave to appeal - where primary judge made interlocutory orders setting aside orders for the payment of moneys out of court - whether decision of primary judge attended with sufficient doubt - whether substantial injustice would result from refusal to grant leave
    Judge: Hespe J
  • 22 Dec 2022: Commissioner of Taxation v Landcom [2022] FCAFC 204
    TAXATION - appeal from decision of primary judge setting aside objection decision - objection to private ruling - where single contract of sale concerned the sale of freehold interests in four lots of land - whether sale would be a single "supply" of land for the purpose of calculating the "margin" in s 75-10 of the A New Tax System (Goods and…
    Judge: Wigney, Moshinsky and Hespe JJ

Latest Speeches & Papers


Tax seminars

Forms & Rules


The key forms and rules for commencing tax matters are:

Forms:
  • Form 73 - Notice of appeal under s 14ZZ Taxation Administration Act 1953
Rules:
Forms:
  • Form 75 - Notice of appeal from a tribunal
Rules:
Forms:
  • Form 69 - Originating application for relief under s 39B Judiciary Act
Rules:

The Pro Forma Taxation Questionnaire is also relevant.

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