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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

  • 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

Tax seminars

Forms & Rules

The key forms and rules for commencing tax matters are:

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

The Pro Forma Taxation Questionnaire is also relevant.


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