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
- 26 Jun 2024:
Kilgour v Commissioner of Taxation [2024] FCA 687
TAXATION - where the applicants appeal from objection decisions made by the respondent Commissioner concerning the inclusion in their taxable income of the capital gain proceeds from the sale of shares in a company, Punters Paradise Pty Ltd (Punters), to News Corp Investments Australia Pty Ltd (News Corp Investments) - where there was no formal…
Judge: Logan J - 26 Jun 2024:
PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86
TAXATION - royalty withholding tax - where non-resident taxpayers entered into exclusive bottling agreements ('EBAs') with an Australian company ('Bottler') for the bottling and sale of beverages in Australia - where EBAs provided for sale of concentrate by the taxpayers or their nominated seller to the Bottler - where EBAs included a licence of…
Judge: Perram, Colvin and Jackman JJ - 24 Jun 2024:
Quy v Commissioner of Taxation (No 2) [2024] FCA 682
PRACTICE AND PROCEDURE - where the applicant applies for an adjournment of a final hearing listed for one day in less than two weeks' time - where the taxation appeal from the Administrative Appeals Tribunal (Tribunal) concerns whether there was an error of law in the Tribunal's application of the residency test to the applicant - where the…
Judge: Logan 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:
Forms: |
|
Rules: |
|
- Appeals from the AAT under the Administrative Appeals Tribunal Act 1975:
Forms: |
|
Rules: |
|
- Applications for judicial review under section 39B of the Judiciary Act 1903:
Forms: |
|
Rules: |
|
The Pro Forma Taxation Questionnaire is also relevant.
Legislation
Subscribe
To stay up-to-date with news in the Federal Court, including developments in this NPA, subscribe to our email subscription services.
We provide subscriptions to the latest judgments and events (by NPA); Practice News to keep up-to-date with changes to practice and procedure; and Daily Court Listings.
