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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


  • 16 Feb 2024: AusNet Services Limited v Commissioner of Taxation [2024] FCA 90
    TAXATION - restructure involving stapled group - whether applicant had made a valid rollover election under Division 615 of the Income Tax Assessment Act 1997 (Cth) - whether scheme for reorganising affairs of an entity - whether ratios under s 615-20(2) were equal
    Judge: Hespe J
  • 16 Feb 2024: Esso Australia Resources Pty Ltd v Commissioner of Taxation [2024] FCA 87
    TAXATION - petroleum resource rent tax - payments under Gas Processing Agreement - monthly reservation fees - settlement sum - assessable petroleum receipts - assessable tolling receipts - assessable property receipts - derivation
    Judge: Hespe J
  • 14 Feb 2024: Gumm v Commissioner of Taxation (No 2) [2024] FCA 72
    PRACTICE AND PROCEDURE - costs - application for costs thrown away by amendment of appeal statement in tax appeal - scope of recoverable costs - whether costs claimed were shown to have been wasted
    Judge: Derrington J

Latest Speeches & Papers


Tax seminars

Forms & Rules


The key forms and rules for commencing tax matters are:

Forms:
  • Form 73 - Notice of appeal under s 14ZZ Taxation Administration Act 1953
Rules:
Forms:
  • Form 75 - Notice of appeal from a tribunal
Rules:
Forms:
  • Form 69 - Originating application for relief under s 39B Judiciary Act
Rules:

The Pro Forma Taxation Questionnaire is also relevant.

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