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
- 9 Jul 2021:
Commissioner of Taxation v Ross [2021] FCA 766
TAXATION - onus of proof - appeal from decisions of Administrative Appeals Tribunal setting aside objection decisions relating to assessments - default assessments pursuant to s 167 of Income Tax Assessment Act 1936 (Cth) - whether Tribunal failed to apply correct onus pursuant to s 14ZZK of Taxation Administration Act 1953 (Cth) - whether…
Judge: Derrington J - 10 Jun 2021:
Peter Greensill Family Co Pty Ltd (Trustee) v Commissioner of Taxation [2021] FCAFC 99
TAXATION - interaction between div 855 of the Income Tax Assessment Act 1997 (Cth) (1997 Act), sub-div 115-C of the 1997 Act and div 6 and div 6E of the Income Tax Assessment Act 1936 (Cth) (1936 Act) considered - where capital gains made by a resident trust estate from non-taxable Australian property distributed to non-resident beneficiary -…
Judge: Davies, Moshinsky and Colvin JJ - 3 Jun 2021:
Deputy Commissioner of Taxation v Chemical Overseas Limited [2021] FCA 602
TAXATION - parties promoted by consent orders giving judgment for the applicant and providing for an associated freezing order - whether Court should exercise discretion to make such orders - orders made in terms proposed
Judge: Logan 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. - 6 Nov 2014:
Deductions - Revenue v capital - What’s good for the goose is good for the gander?
A Paper delivered at the Tax Institute’s 22nd National Tax Intensive Retreat, Sheraton Noosa Resort, Queensland.
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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