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.
- 9 Jun 2020:
Brown v Commissioner of Taxation  FCA 817
TAXATION - director penalties - application for review of decision of delegate of Commissioner of Taxation under Administrative Decisions (Judicial Review) Act 1977 (Cth) - where delegate decided that defence in s 269-35(2) of Sched 1 to the Taxation Administration Act 1953 (Cth) not made out - where no reference in reasons to s 269-35(3) as would …
Judge: Kerr J
- 4 Jun 2020:
Deputy Commissioner of Taxation v Shi  FCAFC 100
EVIDENCE - privilege against self-incrimination - where disclosure order in connection with freezing orders required disclosure of worldwide assets - where respondent objected to disclosure of certain information on the basis that it may tend to incriminate and filed a privilege affidavit under s 128A(2) of the Evidence Act 1995 (Cth) (Evidence…
Judge: Davies, Lee and Stewart JJ
- 27 May 2020:
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation  FCAFC 92
TAXATION - allowable deductions - where the taxpayer is the scheme administrator of the Murrindindi Bushfire Class Action Settlement Scheme - whether the costs and expenses incurred by the taxpayer in administering the Scheme are deductible under s 8-1 of the Income Tax Assessment Act 1997 (Cth) - whether the costs were incurred in gaining or…
Judge: Kenny, Davies and Thawley JJ
Latest Speeches & Papers
- 29 Oct 2019:
Presented at the Melbourne Law School 14th Annual Tax Lecture, by Justice Davies.
- 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.
- 15 Mar 2016:
Model litigant obligations: What are they and how are they enforced?
Paper presented by Eugene Wheelahan at the Ethics Seminar Series, Federal Court of Australia, 15 March 2016.
- 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:
- 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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