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
- 5 Sep 2024:
Equality Australia Ltd v Commissioner of the Australian Charities and Not-for-profits Commission [2024] FCAFC 115
ADMINISTRATIVE LAW - appeal on a question of law under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) - where the Administrative Appeals Tribunal determined that the applicant was not a public benevolent institution - where the parties agreed that the expression "public benevolent institution" bore its ordinary meaning -…
Judge: Wheelahan, Hespe and Kennett JJ - 4 Sep 2024:
Youssef v Commissioner of Taxation (De-anonymisation) [2024] FCA 1033
PRACTICE AND PROCEDURE - anonymisation of party names - where Applicants' names anonymised in proceeding before the Administrative Appeals Tribunal under s 14ZZE of Taxation Administration Act 1953 (Cth) - where anonymisation replicated in Federal Court proceeding without suppression order
Judge: Perram J - 29 Aug 2024:
Deputy Commissioner of Taxation v Kocic (No 3) [2024] FCA 972
PRACTICE AND PROCEDURE -- Where leave sought to file an amended originating application and repleaded statement of claim pursuant to r 8.21 of the Federal Court Rules 2011 (Cth) (FCR) -- Where joinder of parties sought pursuant to r 9.05 of the FCR -- Whether pleadings sufficiently identify the case to meet -- Consideration of s 37M of the Federal …
Judge: Abraham J
Latest Speeches & Papers
- 29 Apr 2022:
Expert evidence in taxation appeals
Paper delivered by Justice Logan at the Taxation Institute of Australia National Infrastructure Conference.
- 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.
- 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.
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:
Forms: |
|
Rules: |
|
- Appeals from the AAT under the Administrative Appeals Tribunal Act 1975:
Forms: |
|
Rules: |
|
- Applications for judicial review under section 39B of the Judiciary Act 1903:
Forms: |
|
Rules: |
|
The Pro Forma Taxation Questionnaire is also relevant.
Legislation
Subscribe
To stay up-to-date with news in the Federal Court, including developments in this NPA, subscribe to our email subscription services.
We provide subscriptions to the latest judgments and events (by NPA); Practice News to keep up-to-date with changes to practice and procedure; and Daily Court Listings.
