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
- 26 Sep 2022:
Deputy Commissioner of Taxation v GTGF Australia Ltd (receivers and managers appointed) [2022] FCA 1148
TAXATION - interlocutory application for summary judgment on taxation debts - notices of assessment in respect of assessed taxation debts and administrative penalties are conclusive - running balance account statements confirmed by certificates are prima facie correct - no defences with reasonable prospects of success raised - summary judgment…
Judge: Stewart J - 19 Sep 2022:
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112
TAXATION - whether notice of assessment issued to trustee an original or amended assessment - assessment not complete until notice of assessment issued - screenshots on ATO Portal did not evidence assessment had been made - placing information on ATO Portal did not constitute giving of notice under s 174 of the Income Tax Assessment Act 1936 (Cth) …
Judge: Thawley J - 16 Sep 2022:
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092
TAXATION - Income Tax Assessment Act 1936 (Cth) Part IVA - where applicant taxpayer appealed under s 14ZZ of the Taxation Administration Act 1953 (Cth) from an objection decision made by the Commissioner of Taxation against amended assessments - where applicant did not dispute that it had entered into or carried out a "scheme" within the meaning…
Judge: O'Callaghan J
Latest Speeches & Papers
- 29 Apr 2022:
Advocacy in tax cases: A view from the bench
Delivered at the 2022 Australian Bar Association National Conference, Melbourne by Chief Justice Allsop. - 29 Oct 2019:
Tax stability
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.
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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