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.
- 26 Apr 2017:
Blake v Commissioner of Taxation  FCA 396
BANKRUPTCY AND INSOLVENCY - appeal against a decision of the Administrative Appeals Tribunal - whether the proceedings have been deemed abandoned pursuant to s 60(3) of the Bankruptcy Act 1974 (Cth) - whether, if the proceedings are abandoned, the appeal should be dismissed PRACTICE AND PROCEDURE - whether an application for extension of time to…
Judge: Gilmour J
- 21 Apr 2017:
Bazzo v Commissioner of Taxation  FCA 412
TAXATION - application for interlocutory injunctive relief - Notices of Amended Assessment and Notices of Amended Assessment of shortfall penalty - construction of Deeds of Agreement - construction of term in Deeds 'Taxation Debt' - where 'Taxation Debt' defined by reference to a sum 'comprised of Tax-Related Liability and applicable GIC due and…
Judge: Perram J
- 21 Apr 2017:
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation  FCAFC 62
INCOME TAX - transfer pricing - whether consideration exceeded arm's length consideration - consideration that might have been reasonably expected between independent parties dealing at arm's length - meaning of property - meaning of consideration - what constitutes arm's length consideration for acquisition of property INCOME TAX - whether…
Judge: Allsop CJ, Perram and Pagone 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.
- 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.
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