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
- 24 Dec 2019:
Pike v Commissioner of Taxation [2019] FCA 2185
TAXATION - residency of taxpayer - where the taxpayer moved to Australia from Zimbabwe - where the taxpayer was first an Australian permanent resident for migration purposes and then an Australian citizen - where the taxpayer's de facto wife and children reside in Australia and are citizens - where the taxpayer lived and worked in Thailand for…
Judge: Logan J - 20 Dec 2019:
Commissioner of Taxation v Eichmann [2019] FCA 2155
TAXATION - CGT concessions - "active asset" - land used for storage of materials used by construction company - land not "used ... in the course of carrying on a business" TAXATION - private rulings - review by Administrative Appeals Tribunal - whether Tribunal found and relied on facts not existing in the scheme the subject of the ruling -…
Judge: Derrington J - 19 Dec 2019:
Deputy Commissioner of Taxation v Huang [2019] FCA 2122
PRACTICE AND PROCEDURE - application for summary judgment - tax related liabilities -- no defence -stay application against the execution of judgment - strength of objections to amended assessments - place of effective management of company - central management and control of company - whether prejudice would be suffered - relevance of freezing…
Judge: Jagot J
Latest Speeches & Papers
- 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. - 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.
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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