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
- 15 Oct 2018:
Fastbet Investments Pty Ltd v Deputy Commissioner of Taxation (No 3) [2018] FCA 1540
PRACTICE - discovery - in Judicial Review proceedings - relevance - where discovery application is a "fishing" exercise
Judge: Derrington J - 12 Oct 2018:
Glencore Investment Pty Ltd v Commissioner of Taxation [2018] FCA 1544
Judge: Thawley J - 11 Oct 2018:
Satyam Computer Services Limited v Commissioner of Taxation [2018] FCAFC 172
TAXATION - international taxation - double taxation agreement between Australia and the Republic of India (the Indian agreement) - interpretation of double taxation agreements - interaction between domestic tax law and double taxation agreements - where company resident in India for tax purposes - whether payments to the company that are royalties …
Judge: Robertson, Davies and Wigney JJ
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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