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.
- 21 Dec 2021:
Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation  FCA 1619
TAXATION - appeal from taxation decision under Pt IVC of the Taxation Administration Act 1953 (Cth) - Commissioner made primary income tax assessment against trust - where in primary assessment Commissioner alleges reimbursement agreement pursuant to s 100A of the Income Tax Assessment Act 1936 (Cth) - where corporate beneficiary created to…
Judge: Logan J
- 17 Dec 2021:
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation  FCA 1597
TAXATION - transfer pricing - interest deductions - where the applicant was resident in Australia - where the applicant entered into a loan note issuance agreement (the LNIA) with a company (the subscriber) that was resident in Singapore - where the applicant and the subscriber were ultimately 100% owned by the same company - where the applicant…
Judge: Moshinsky J
- 16 Dec 2021:
Pitman v Commissioner of Taxation  FCAFC 230
TAXATION - appeal from decision of the Administrative Appeals Tribunal that bankrupt applicant had no standing to extend time to seek review of Commissioner's objection decision because applicant not a person "dissatisfied" within the meaning of s 14ZZ(1) Taxation Administration Act 1953 (Cth) - where after bankruptcy, applicant charged with four…
Judge: Allsop CJ
Latest Speeches & Papers
- 29 Oct 2019:
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.
- 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:
- Appeals from the AAT under the Administrative Appeals Tribunal Act 1975:
- Applications for judicial review under section 39B of the Judiciary Act 1903:
The Pro Forma Taxation Questionnaire is also relevant.
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