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
- 19 Feb 2025:
Commissioner of Taxation v Bendel [2025] FCAFC 15
TAXATION - appeal by Commissioner from a decision of the Administrative Appeals Tribunal - where corporate beneficiary had a present entitlement which was unpaid - whether present entitlement remaining unpaid was a loan for the purposes of s 109D of the Income Tax Assessment Act 1936 (Cth) - whether Tribunal failed to carry out its task
Judge: Logan, Hespe and Neskovcin JJ - 12 Feb 2025:
Rusanov v Commissioner of Taxation [2025] FCAFC 11
Judge: Logan, Perry and Wheatley JJ - 31 Jan 2025:
Commissioner of Taxation v Liang [2025] FCAFC 4
TAXATION - appeal from single judge decision quashing decision of the Administrative Appeals Tribunal to affirm objection decision made by Commissioner - where amount of unexplained deposits received by a trust assessed as ordinary income - where taxpayers' evidence that the deposits were loans or equity contributions from taxpayers' parents was…
Judge: Perram, Wheelahan and Hespe JJ
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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