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
- 30 Nov 2018:
Commissioner of Taxation v Cassaniti [2018] FCAFC 212
INCOME TAX - withholding payments - where primary judge found respondent was entitled to a credit for amounts said to be withheld from salary or wages paid to her pursuant to s 18-15(1) of Sch 1 to the Taxation Administration Act 1953 (Cth) - whether primary judge erred in accepting the veracity of the respondent's purported PAYG payment…
Judge: Greenwood, Logan, Steward JJ - 27 Nov 2018:
Deputy Commissioner of Taxation v Shi [2018] FCA 1915
PRACTICE AND PROCEDURE - ex parte application for freezing orders - whether real risk of removal or dissipation of assets
Judge: Yates J - 27 Nov 2018:
Burton v Commissioner of Taxation [2018] FCA 1857
TAXATION - appeal from an objection decision of the Commissioner of Taxation - where the taxpayer made gains from investments in the United States - where tax was paid in the United States on the gains realised - where the gains were also taxable under Australian tax law as capital gains - where the Commissioner denied the taxpayer a foreign…
Judge: McKerracher J
Latest Speeches & Papers
- 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. - 18 Jan 2018:
Brambles, hedgehogs and foxes
Delivered at the Australasian Tax Teachers Association Conference, Melbourne, by Justice Pagone. - 27 Sep 2017:
Protecting the revenue - Some common international issues
Delivered at the University of Padua, by Justice Pagone.
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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