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.
- 8 Feb 2023:
Tax Practitioners Board v Williams  FCA 63
CONTEMPT - breach by the respondent of an interlocutory injunction granted under s 70-5(1) of the Tax Agent Services Act 2009 (Cth) - contempt occurring in circumstances where respondent was conscious that his conduct contravened the Act - respondent aware of Court's order - no adequate explanation for the contempt other than lack of appreciation…
Judge: Charlesworth J
- 24 Jan 2023:
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust  FCAFC 3
TAXATION - appeal from judgment of a single judge to set aside taxation decision under Part IVC of the Taxation Administration Act 1953 (Cth) (TAA 1953) - application of s 100A of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936) - whether primary judge erred in holding that present entitlement to trust income did not arise out of a…
Judge: Perry, Derrington and Hespe JJ
- 22 Dec 2022:
Miraki v El-Cheikh  FCA 1570
PRACTICE AND PROCEDURE - application for extension of time and leave to appeal - where primary judge made interlocutory orders setting aside orders for the payment of moneys out of court - whether decision of primary judge attended with sufficient doubt - whether substantial injustice would result from refusal to grant leave
Judge: Hespe 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:
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.
- 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.
To stay up-to-date with news in the Federal Court, including developments in this NPA, subscribe to our email subscription services.
We provide subscriptions to the latest judgments and events (by NPA); Practice News to keep up-to-date with changes to practice and procedure; and Daily Court Listings.