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
- 14 Aug 2026:
Watson v Commissioner of Taxation [2026] FCA 1150
PRACTICE AND PROCEDURE – urgent interlocutory application – suppression and non-publication orders – application brought pursuant to s 37AF of the Federal Court of Australia Act 1976 (Cth) – allegations concerning use of material said to have been obtained from separate proceeding – no evidence that impugned affidavit referred to proceeding the…
Judge: ROFE J - 14 Sep 2026:
Watson v Commissioner of Taxation (No 2) [2026] FCA 1341
PRACTICE AND PROCEDURE – application for leave to appeal from interlocutory decision – decision of primary judge striking out amended notice of appeal from decision of then Administrative Appeals Tribunal – where amended notice of appeal did not disclose any question of law – where new matters raised on appeal – where applicant self-represented –…
Judge: SARAH C DERRINGTON J - 11 Sep 2026:
Larmar v Commissioner of Taxation (No 2) [2026] FCA 1345
COSTS — Where Respondent issued alternative assessments and was successful on primary position — Where Respondent sought indemnity costs — Where Applicant on alternative position, sought indemnity costs — Where no party was entirely successful — Consideration of rule 25.14 of the Federal Court Rules 2011 (Cth) — Whether costs should be determined…
Judge: WHEATLEY 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.
- 29 Aug 2013:
Tax reform political parties and the prisoners' dilemma: address to the Treasury
Address to the Treasury by Justice Perram.
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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