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
- 21 Jun 2019:
Scone Race Club Limited v Commissioner of Taxation [2019] FCA 976
SUPERANNUATION - liability for superannuation guarantee charge - whether jockeys are to be taken to be employed by the applicant - Superannuation Guarantee (Administration) Act 1992 (Cth) s 12(8) - whether applicant is liable to make the payment of riding fees to jockeys - where centralised payment system was established by the applicant to…
Judge: Logan J - 21 Jun 2019:
Deputy Commissioner of Taxation v Shi (No 3) [2019] FCA 945
EVIDENCE - privilege against self-incrimination - where disclosure order in connection with a freezing order required respondent to disclose information concerning his worldwide assets - where information disclosed in a privilege affidavit may tend to prove the person has committed a criminal offence against or arising under an Australian law -…
Judge: Steward J - 7 Jun 2019:
Mingos v Commissioner of Taxation [2019] FCA 834
TAXATION - appeal from decision of the Commissioner of Taxation disallowing objection to inclusion of capital gain from sale of property in taxpayer's assessable income for 2014 income year - where proceeds from sale distributed to taxpayer by trust - where title to property in name of trustee company - whether property had been held on beneficial …
Judge: Davies 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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