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
- 10 Nov 2023:
Jarvis-Lavery v Commissioner of Taxation [2023] FCA 1382
ADMINISTRATIVE LAW - application for extension of time to appeal decision of Administrative Appeals Tribunal - whether adequate explanation for delay of two years - where Tribunal member retired before decision could be made - whether there was a denial of procedural fairness by reason of a reconstituted Tribunal not providing the Applicant with a …
Judge: Hespe J - 7 Nov 2023:
Larmar Services Pty Ltd v Commissioner of Taxation [2023] FCA 1366
PRACTICE AND PROCEDURE - slip rule - where an order is made by the Court in error - where the parties raised the error with the Court jointly by letter - where under r 39.05 of the Federal Court Rules 2011 (Cth) the Court may vary or set aside an order after it has been entered if: it does not reflect the intention of the Court; the party in whose …
Judge: Logan J - 6 Nov 2023:
Mandalinic v Stone (Liquidator) (No 2) [2023] FCAFC 176
COSTS - where successful intervener seeks his costs of the appeal - where intervention was necessary, efficient and of considerable assistance - appellant to pay costs of the respondents and intervener
Judge: Stewart, McElwaine and Button JJ
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:
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- Appeals from the AAT under the Administrative Appeals Tribunal Act 1975:
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- Applications for judicial review under section 39B of the Judiciary Act 1903:
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The Pro Forma Taxation Questionnaire is also relevant.
Legislation
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