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
- 22 Jan 2021:
H2O Exchange Pty Ltd v Innovation and Science Australia [2021] FCA 11
TAXATION - R&D tax incentive scheme - appeal from decision of the Administrative Appeals Tribunal which affirmed a finding that certain activities were not core R&D activities or supporting R&D activities within their meaning under the Income Tax Assessment Act 1997 (Cth) - whether irrational and illogical to accept expert evidence - whether…
Judge: Stewart J - 16 Dec 2020:
La Mancha Group International B.V. v Commissioner of Taxation [2020] FCA 1799
TAXATION - choice of laws - cross-border merger of two foreign companies - application for declaration as to surviving company's rights and liabilities with respect to disappearing company's Australian taxation liabilities -foreign law applies to determine surviving company's status - principle of universal succession applied - Commissioner of…
Judge: Davies J - 15 Dec 2020:
ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation (Suppression Orders) [2020] FCA 1791
PRACTICE AND PROCEDURE - application for suppression order under s 37AF Federal Court of Australia Act 1976 (Cth) ("the Act") - whether suppression order necessary to prevent prejudice to proper administration of justice under s 37AG(1)(a) of the Act
Judge: Perram 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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