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
- 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 - 14 Feb 2025:
Commissioner of Taxation v Hatfield Plumbing Pty Ltd (Trustee) [2025] FCA 182
INDUSTRIAL LAW – where the applicant applies from a decision of the Administrative Appeals Tribunal – where the issue is whether a person was an employee under s 12(3) of the Superannuation Guarantee (Administration) Act 1992 (Cth) – whether there is overlap between the common law test of “employee” and the test under s 12(3) – whether control is…
Judge: LOGAN J - 7 Mar 2025:
AusNet Services Limited v Commissioner of Taxation [2025] FCAFC 21
TAXATION – where appellant was inserted into the ownership structure of three entities which had until then been a stapled group – where transactions occurred on the same day in a predetermined sequence – whether the primary judge erred in concluding that the final transaction was a scheme for reorganising affairs for the purposes of s 615-5(1)(c) …
Judge: LOGAN, THAWLEY AND KENNETT 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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