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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

  • 22 Sep 2020: Commissioner of Taxation v Pike [2020] FCAFC 158
    TAXATION - Australia and Thailand double taxation treaty Art 4(3) - "tiebreaker" provisions regarding residency - where respondent's de facto wife and children lived in Australia and respondent worked in Thailand -whether respondent had an habitual abode in both Australia and Thailand - whether assessment based on more than days spent in one…
    Judge: Davies, White and Steward JJ
  • 21 Sep 2020: Advanced Holdings Pty Ltd v Commissioner of Taxation [2020] FCAFC 157
    TAXATION - application for leave to appeal from interlocutory decisions to dismiss summarily an application to quash amended assessments made pursuant to s. 39B of the Judiciary Act 1903 (Cth.) and to give summary judgment in favour of Commissioner in recovery proceedings - where applicant made allegations of illegal conduct in assessment process…
    Judge: Allsop CJ, Bromwich and Steward JJ
  • 18 Sep 2020: Eichmann v Commissioner of Taxation [2020] FCAFC 155
    TAXATION - appeal from judgment of Federal Court of Australia setting aside decision of Administrative Appeals Tribunal in relation to private ruling - where ruled facts stated that relevant entity carried on a business of building, bricklaying and paving - where taxpayer sought ruling that a block of land used by that business for storage of work …
    Judge: McKerracher, Steward and Stewart JJ

Latest Speeches & Papers

Tax seminars

Forms & Rules

The key forms and rules for commencing tax matters are:

  • Form 73 - Notice of appeal under s 14ZZ Taxation Administration Act 1953
  • Form 75 - Notice of appeal from a tribunal
  • Form 69 - Originating application for relief under s 39B Judiciary Act

The Pro Forma Taxation Questionnaire is also relevant.


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