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
- 16 Dec 2024:
Commissioner of Taxation v Bakarich (No 2) [2024] FCA 1448
TAXATION - where first and fourth respondents admit contraventions of s 290-50(1) of Sch 1 of the Taxation Administration Act 1953 (Cth) - whether agreed civil penalties for first and fourth respondents appropriate having regard to all relevant matters pursuant to s 290-50(5) - where second and third respondents are defunct corporate entities that …
Judge: Kennett J - 29 Nov 2024:
Cheung v Commissioner of Taxation [2024] FCA 1370
INCOME TAX - where the applicant taxpayer received some $33 million in receipts from bank accounts in Vanuatu between the 2005 and 2015 income years - where the applicant's sister, and her wider family, owned a successful supermarket business in Vanuatu - where the applicant worked as a general manager in that business before retiring to Australia …
Judge: Logan J - 28 Nov 2024:
Kocic v Deputy Commissioner of Taxation [2024] FCA 1386
PRACTICE AND PROCEDURE - application for extension of time and leave to appeal - where primary judge allowed amendments to statement of claim - whether primary judge erred by misapplying the proper approach to contemporary pleadings in circumstances alleging fraud - whether primary judge erred in finding that the statement of claim did not deploy…
Judge: Jackman 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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