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 Mar 2023:
YTL Power Investments Limited v Commissioner of Taxation [2023] FCA 258
PRACTICE AND PROCEDURE - application for summary dismissal of proceeding - where applicant commenced proceeding by originating application seeking declaratory relief under s 39B of the Judiciary Act 1903 (Cth) - where notice of assessment issued after proceedings commenced - where the Commissioner sought summary dismissal on basis that the…
Judge: Hespe J - 24 Mar 2023:
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2023] FCA 257
TAXATION - Goods and Services Tax - A New Tax System (Goods and Services Tax) Act 1999 (Cth) - whether applicant entitled to input tax credits in respect of payment of invoices for provision of services - whether services acquired in carrying on an enterprise
Judge: Hespe J - 21 Mar 2023:
Sunlite Australia Pty Ltd v Commissioner of Taxation [2023] FCAFC 43
TAXATION - appeal against decision of the Australian Administrative Appeals Tribunal - where Commissioner conducted an audit and issued amended assessments - where Commissioner disallowed objection - where Tribunal upheld Commissioner's decision save as to the shortfall penalty - where appeal brought under s 44 of the Administrative Appeals…
Judge: Colvin, O'Sullivan and Feutrill JJ
Latest Speeches & Papers
- 29 Apr 2022:
Advocacy in tax cases: A view from the bench
Speeches and papers 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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