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
- 24 Apr 2018:
Caratti v Commissioner of Taxation [2018] FCA 555
PRACTICE AND PROCEDURE - late application to amend case - matter fixed for final hearing four months earlier - case management - timetable for filing statement of facts and issues, affidavits and written outlines of submissions - applicants' case was the construction of a Deed of Agreement, Guarantee and Indemnity - whether reasonable explanation…
Judge: Robertson J - 20 Apr 2018:
Hart v Commissioner of Taxation [2018] FCAFC 61
INCOME TAX - appeal by taxpayer from objection decision disallowing objections to notice of assessment and notice of amended assessment - where Commissioner determined two amounts should have been included in applicant's taxable income for the 1997 income year - applicant taxpayer was a principal of a law firm and specialised in taxation law -…
Judge: Robertson, Wigney and Steward JJ - 9 Apr 2018:
Commissioner of Taxation v Caratti [2018] FCA 465
PRACTICE AND PROCEDURE - referee - power of Court to refer whole or part of proceedings to a referee for inquiry and report - where appointment of referee will assist in determining claims of legal professional privilege over large quantity of documents - proceedings amenable to reference - order for the appointment of a referee to be made -…
Judge: Colvin J
Latest Speeches & Papers
- 13 Mar 2018:
Overseas cases and materials in deciding international tax cases
Presented at the Deciding Tax Cases in an International Context Seminar, Federal Court Melbourne, by Andrew Broadfoot QC. - 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.
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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