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
- 21 Mar 2025:
S.N.A Group Pty Ltd v Commissioner of Taxation [2025] FCA 240
TAXATION – appeal against an objection decision of the Commissioner of Taxation – whether deductions claimed under s 8-1 of the Income Assessment Act 1997 (Cth) were allowable – whether owners and controllers of entities in a corporate group could charge those same entities for services provided by other members of that corporate group – where…
Judge: LOGAN J - 14 Mar 2025:
Commissioner of Taxation v Zou (No 3) [2025] FCA 216
PRACTICE AND PROCEDURE – application to vary freezing orders – where respondent taxpayer required to give security for tax-related liability – where Deputy Commissioner of Taxation obtained judgment against taxpayer for tax-related liability – where Commissioner of Taxation sought to enforce judgment debt against real estate owned by taxpayer –…
Judge: HORAN J - 12 Mar 2025:
McPartland v Commissioner of Taxation [2025] FCAFC 23
TAXATION – appeal from judgment upholding Tribunal decision in relation to default assessments made under s 167 of the Income Tax Assessment Act 1936 (Cth) – whether primary judge erred in dismissing appeal – whether taxpayers had discharged their onus under s 14ZZK(b)(i) of the Taxation Administration Act 1953 (Cth) – whether sufficient evidence…
Judge: GOODMAN, O'SULLIVAN AND MCEVOY 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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