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.
- 15 Dec 2017:
Deputy Commissioner of Taxation v Chemical Trustee Limited (No 10)  FCA 1548
TAXATION - consent orders - receiver's power of sale -whether judgment debt excludes judgment interest - application dismissed
Judge: Jagot J
- 15 Dec 2017:
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation  FCA 1525
TAXATION - declaratory relief - whether in breach of sole purpose test pursuant to s 62 Superannuation Industry (Supervision) Act 1993 (Cth) - whether in breach of in-house asset rules pursuant to s 71 Superannuation Industry (Supervision) Act 1993 (Cth) - not entitled to declaratory relief - application dismissed
Judge: Pagone J
- 8 Dec 2017:
Carr v Commissioner of Taxation  FCA 1486
TAXATION - appeal from a decision of the Administrative Appeals Tribunal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) - where Commissioner had made default assessments of the applicant's income tax liability - where the Tribunal affirmed the Commissioner's decision to disallow the applicant's objections - whether there was no…
Judge: Bromwich J
Latest Speeches & Papers
- 27 Sep 2017:
Protecting the revenue - Some common international issues
Delivered at the University of Padua, by Justice Pagone.
- 21 Sep 2017:
Deciding tax cases
Delivered at the New Zealand Law Society Tax Conference by Justice Pagone.
- 27 Jun 2017:
Australian tax avoidance cases - A comparative approach
Delivered to the University of Munich on 27 June and University of Passau on 29 June 2017 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.
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