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
- 18 Jul 2024:
Rusanov v Commissioner of Taxation [2024] FCA 777
TAXATION - appeal from Administrative Appeals Tribunal (AAT) in which the AAT affirmed two objection decisions made by the Commissioner of Taxation - burden of proof imposed on taxpayer by s14ZZK Taxation Administration Act 1953 (Cth) - where applicants failed to discharge burden of proof - no error of law shown - no procedural unfairness - appeal …
Judge: Downes J - 8 Jul 2024:
Maguire v Commissioner of Taxation [2024] FCA 761
INCOME TAX - where the applicant appeals from objection decisions of the respondent Commissioner of Taxation in respect of amended assessments based on determinations under s 177EA of the Income Tax Assessment Act 1936 (Cth) that deny the applicant the use of imputation benefits from franking distributions, as well as penalties and interest -…
Judge: Logan J - 4 Jul 2024:
Robson as trustee for the bankrupt estate of Lanning v Commissioner of Taxation [2024] FCA 720
TAXATION - capital gains tax - where trustee in bankruptcy sold two properties of bankrupt - where capital gain resulted from sales - consideration of s 254 of Income Tax Assessment Act 1936 (Cth) and whether it applies to trustee in bankruptcy - whether capital gain derived in representative capacity - consideration of s 106-30 of Income Tax…
Judge: Downes J
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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