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.
- 22 Sep 2023:
Simplot Australia Pty Limited v Commissioner of Taxation  FCA 1115
TAXATION - goods and services tax - exemption - whether certain frozen food supplied and imported by the applicant was "of a kind" "marketed as a prepared meal"
Judge: Hespe J
- 4 Sep 2023:
Mandalinic v Stone (Liquidator)  FCAFC 146
CORPORATIONS - application for leave to appeal and appeal from interlocutory decision of single judge - where the appellant, a director of a company in liquidation, filed an affidavit in Supreme Court of New South Wales proceedings commenced by the Deputy Commissioner of Taxation to recover tax-related liabilities including directors penalties for …
Judge: Stewart, McElwaine and Button JJ
- 24 Aug 2023:
Widdup v Deputy Commissioner of Taxation  FCAFC 145
PRACTICE AND PROCEDURE - application for leave to appeal interlocutory order - moneys paid into court to discharge freezing orders - application that moneys be paid out of court - allegation of material non-disclosure upon ex parte application for freezing order - allegation of maladministration by the Deputy Commissioner of Taxation - disputed…
Judge: Logan, Wheelahan and Hespe J
Latest Speeches & Papers
- 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.
- 6 Nov 2014:
Deductions - Revenue v capital - What’s good for the goose is good for the gander?
A Paper delivered at the Tax Institute’s 22nd National Tax Intensive Retreat, Sheraton Noosa Resort, Queensland.
- 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.
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