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.
- 22 Mar 2017:
Sandini Pty Ltd v Commissioner of Taxation  FCA 287
INCOME TAX - capital gains tax - roll over relief - whether a family court order transferring shares to a family trust may in some circumstances attract roll over relief pursuant to subdiv 126-A of the Income Tax Assessment Act 1997 (Cth) ('ITAA') - whether s 126-15(1) of the ITAA extends to transfers to companies or trusts associated with a…
Judge: McKerracher J
- 21 Mar 2017:
Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd (No 2)  FCAFC 46
COSTS - apportionment of costs of appeal - costs below remitted
Judge: Logan, Jagot and Davies JJ
- 1 Mar 2017:
Vasiliades v Commissioner of Taxation (No 2)  FCA 185
PRACTICE AND PROCEDURE - application to give evidence by way of video link - whether an order should be made pursuant to s 47A(1) of the Federal Court Act 1976 (Cth) - whether issues of credit and reliability are central in the case - balancing of factors in exercising discretionary power under s 47A(1) - application in the alternative for an…
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.
- 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:
- Appeals from the AAT under the Administrative Appeals Tribunal Act 1975:
- Applications for judicial review under section 39B of the Judiciary Act 1903:
The Pro Forma Taxation Questionnaire is also relevant.
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