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
- 24 Aug 2017:
Commissioner of Taxation v Primary Health Care Limited [2017] FCAFC 131
INCOME TAX - objections to notices of assessment - application for extension of time for lodging objections - relevant matters for exercise of discretion - whether prejudice suffered by Applicant if objections lodged outside of time - whether explanation for delay can ever be positive factor towards exercise of discretion ADMINISTRATIVE LAW -…
Judge: Kenny, Perram & Robertson JJ - 22 Aug 2017:
Pintarich v Deputy Commissioner of Taxation [2017] FCA 944
ADMINISTRATIVE LAW - application for judicial review of a decision by the Deputy Commissioner of Taxation to grant partial remission of a general interest charge pursuant to s 8AAG of the Taxation Administration Act 1953 (Cth) - where prior to the impugned decision a letter had been sent to the applicant - whether that letter evidenced the making…
Judge: Tracey J - 18 Aug 2017:
Deputy Commissioner of Taxation v Whiteman [2017] FCA 951
TAXATION – Application for summary judgment in relation to tax debts – application for stay of proceedings whilst Part IVC proceedings afoot challenging tax debt – application for stay of execution of judgment whilst Part IVC proceedings afoot challenging tax debt PRACTICE AND PROCEDURE – Application for summary judgment in relation to tax debts – …
Judge: Davies J
Latest Speeches & Papers
- 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
- 15 Mar 2016: Tax Ethics Seminar - Model litigation obligations what are they, what do they add and how are they enforced? Chaired by Justice Davies
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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