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
- 22 Jun 2017:
Deputy Commissioner of Taxation v McManus [2017] FCA 710
TAXATION - Application for judgment in default - failure to comply with Federal Court Rules - service effective on the respondent - failure to appear - failure to file defence- failure to file notice of address for service
Judge: Pagone J - 20 Jun 2017:
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation [2017] FCA 694
TAXATION - income tax - assessable income - amended assessments - goods and services tax - taxable supplies and creditable acquisitions - transactions claimed by Commissioner to be "sham" - whether corporate taxpayer entered into a sham arrangement in respect of labour hire -whether interposed subcontracting companies genuine and real -…
Judge: Logan J - 13 Jun 2017:
Hacon v Commissioner of Taxation [2017] FCA 659
INCOME TAX - private ruling - ruling on way in which in Commissioner's opinion tax law would apply to person in relation to arrangement - Judicial Review of Commissioner of Taxation's declination to make private ruling - where Commissioner believed materials provided to Commissioner insufficient for giving of ruling - non-observance of statutory…
Judge: Logan 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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