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
- 12 Feb 2019:
Thomas v Commissioner of Taxation [2019] FCA 114
TAXATION - consideration of the question of the orders to be made by the primary judge in each proceeding upon remitter by the Full Court of the Federal Court having regard to the orders of the High Court of Australia which set aside the orders of the Full Court and reinstated the orders of the primary judge subject to the question of the costs of …
Judge: Greenwood J - 11 Feb 2019:
Sop & Sop Pty Ltd v Commissioner of Taxation [2019] FCA 102
PRACTICE AND PROCEDURE - application for summary dismissal of proceeding under s 31A(2) of the Federal Court of Australia Act 1976 (Cth) and r 26.01(1)(a) of the Federal Court Rules 2011 (Cth) - where applicant has no reasonable prospect of successfully prosecuting the proceeding - application allowed PRACTICE AND PROCEDURE - application to set…
Judge: Kenny J - 7 Feb 2019:
Victoria Power Networks Pty Ltd v Commissioner of Taxation [2019] FCA 77
TAXATION - assessable income - income according to ordinary concepts - non-cash business benefits - where electricity distributors were required to connect customers to the electricity network upon request - where the connection works were carried out either by the distributor or by the customer - where, in relation to the first situation, if the…
Judge: Moshinsky 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.
Tax seminars
- 24 Mar 2017: Tax Bar Association: The ethical considerations of alleging conscious maladministration or improper purpose
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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