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
- 16 Sep 2019:
Deputy Commissioner of Taxation v Huang [2019] FCA 1537
PRACTICE AND PROCEDURE -- Application for freezing orders against taxpayer and third party following issue of tax assessments -- whether good arguable case -- whether danger prospective judgment will be wholly or partly unsatisfied because of prospect of removal of assets from Australia or dissipation of assets -- balance of convenience and…
Judge: Katzmann J - 3 Sep 2019:
Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCA 1432
TAXATION - transfer pricing - appeal from objection decisions of Commissioner of Taxation - amended assessments raised pursuant to Div 13 of Income Tax Assessment Act 1936 (Cth) and Subdiv 815-A of Income Tax Assessment Act 1997 (Cth) - related party international dealing - non-arm's length dealing for the purposes of Div 13 - for the purposes of…
Judge: Davies J - 30 Aug 2019:
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation (No 2) [2019] FCA 1387
COSTS - where Commissioner of Taxation was successful in relation to issues on primary tax - where taxpayer was successful on the issue of penalties - whether each party should bear their own costs - whether costs should be apportioned
Judge: Steward J
Latest Speeches & Papers
- 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. - 15 Mar 2016:
An advocate’s duty to the Court
Paper presented by Jennifer Batrouney Q.C. at the Tax Bar Association Ethics Seminar Series on 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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