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
- 14 Nov 2024:
Commissioner of Taxation v Patrix Prestige Pty Ltd [2024] FCAFC 148
TAXATION - whether respondent was entitled to claim decreasing luxury car tax (LCT) adjustments pursuant to Division 15 of the A New Tax System (Luxury Car Tax) Act 1999 (Cth) (LCT Act) - where Tribunal found, following a concession from the applicant, that the respondent was entitled to decreasing LCT adjustments in respect of 13 "new" luxury…
Judge: Thawley, Wheelahan and Kennett JJ - 8 Nov 2024:
Commissioner of Taxation v White (No 2) [2024] FCA 1291
PRACTICE AND PROCEDURE - application to strike out part of statement of claim - where submissions prepared in tabular form - whether pleading impermissibly cast in the alternative - whether parts of pleading embarrassing PRACTICE AND PROCEDURE - application to amend statement of claim PRACTICE AND PROCEDURE - where applicant claims civil penalties …
Judge: Kennett J - 4 Nov 2024:
SNX Pty Ltd v Commissioner of Taxation [2024] FCA 1270
PRACTICE AND PROCEDURE - where respondent applies for interlocutory orders seeking examination regarding compliance with subpoenas by subpoenaed persons - where the respondent has sufficient cause for wishing to test the sufficiency of the subpoenaed person's compliance with the subpoena - relief granted
Judge: Thawley 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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