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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


  • 22 Jan 2021: H2O Exchange Pty Ltd v Innovation and Science Australia [2021] FCA 11
    TAXATION - R&D tax incentive scheme - appeal from decision of the Administrative Appeals Tribunal which affirmed a finding that certain activities were not core R&D activities or supporting R&D activities within their meaning under the Income Tax Assessment Act 1997 (Cth) - whether irrational and illogical to accept expert evidence - whether…
    Judge: Stewart J
  • 16 Dec 2020: La Mancha Group International B.V. v Commissioner of Taxation [2020] FCA 1799
    TAXATION - choice of laws - cross-border merger of two foreign companies - application for declaration as to surviving company's rights and liabilities with respect to disappearing company's Australian taxation liabilities -foreign law applies to determine surviving company's status - principle of universal succession applied - Commissioner of…
    Judge: Davies J
  • 15 Dec 2020: ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation (Suppression Orders) [2020] FCA 1791
    PRACTICE AND PROCEDURE - application for suppression order under s 37AF Federal Court of Australia Act 1976 (Cth) ("the Act") - whether suppression order necessary to prevent prejudice to proper administration of justice under s 37AG(1)(a) of the Act
    Judge: Perram 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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