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
- 19 Jun 2018:
Decleah Investments Pty Ltd and Prince Removal and Storage Pty Ltd as Trustees for the PRS Unit Trust v Commissioner of Taxation (No 2) [2018] FCA 929
PRACTICE AND PROCEDURE - remittal to Administrative Appeals Tribunal - whether there should be order for remittal simpliciter - whether further evidence required on remittal
Judge: Steward J - 8 Jun 2018:
Harding v Commissioner of Taxation [2018] FCA 837
TAXATION - Residency of taxpayer - Whether resident according to ordinary concepts - Whether resident according to Domicile test - Meaning of "permanent place of abode" outside Australia - Whether rented accommodation for a temporary purpose was a "permanent place of abode"
Judge: Derrington J - 6 Jun 2018:
Chhua v Commissioner of Taxation [2018] FCAFC 86
TAXATION - appeal from a decision of the Federal Court on demurrer - judicial review sought pursuant to s 39B of the Judiciary Act 1903 (Cth) in relation to the formation by the Commissioner of an opinion that there had been fraud or evasion for the purposes of item 5 of s 170(1) of the Income Tax Assessment Act 1936 (Cth) - circumstances in which …
Judge: Logan, Moshinsky and Steward JJ
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
- 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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