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.
- 10 Aug 2018:
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation  FCAFC 122
SUPERANNUATION - in-house asset rules - self-managed superannuation fund - where a self-managed superannuation fund acquired units of a particular class in a managed investment scheme - where the units were referred to as units in a sub-fund - where a particular property was acquired by the responsible entity of the managed investment scheme on…
Judge: Besanko, Moshinsky and Steward JJ
- 9 Aug 2018:
Farah Custodians Pty Limited v Commissioner of Taxation  FCA 1185
PRACTICE AND PROCEDURE - application for further and better particulars of statement of claim - application in the alternative to strike out parts of pleading alleging "conscious maladministration" and liability on the basis of Barnes v Addy (1874) LR 9 Ch App 244 - where claims of "conscious maladministration" properly characterised as claims in…
Judge: Wigney J
- 3 Aug 2018:
Commissioner of Taxation v ACN 154 520 199 Pty Ltd (in liq) (formerly EBS & Associates Pty Ltd)  FCA 1140
ADMINISTRATIVE LAW - application for judicial review of decision by Administrative Appeals Tribunal to issue direction under s 37(2) of Administrative Appeals Tribunal Act 1975 (Cth) - where direction compels applicant to produce internal legal advices prepared in relation to respondent - whether Tribunal erred in forming opinion that the internal …
Judge: Bromwich 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.
- 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.
To stay up-to-date with news in the Federal Court, including developments in this NPA, subscribe to our email subscription services.
We provide subscriptions to the latest judgments and events (by NPA); Practice News to keep up-to-date with changes to practice and procedure; and Daily Court Listings.