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
- 13 Oct 2017:
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCAFC 164
TAXATION - consideration of the construction to be attributed to s 255-100 of the Taxation Administration Act 1953 (Cth) conferring a power on the Commissioner to require "you" to give the Commissioner security for the "due payment of an existing or future *tax-related liability of yours" - consideration of the subject matter of the power and the…
Judge: Greenwood, McKerracher and Moshinsky JJ - 26 Sep 2017:
Deputy Commissioner of Taxation v Ziolkowski [2017] FCA 1151
PRACTICE AND PROCEDURE - leave to serve originating application, statement of claim, affidavit and other documents outside jurisdiction
Judge: Griffiths J - 25 Sep 2017:
Commissioner of Taxation v Tamarama Fresh Juices Australia Pty Ltd [2017] FCAFC 154
TAXATION - whether disclosure of protected material sought by the issue of a subpoena was "necessary...for the purpose of carrying into effect the provisions of a taxation law" within the meaning of s 355-75 of Sch 1 to the Taxation Administration Act 1953 (Cth) (the Act) - whether primary judge erred in finding that disclosure was necessary for…
Judge: Middleton, Gilmour and Jagot JJ
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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