About this NPA
The Taxation National Practice Area (NPA) includes any proceeding relating to:
- tax appeals to the Federal Court from decisions pursuant to Part IVC of the Taxation Administration Act 1953 (Cth) (Taxation Administration Act) that are relevant to decisions made by the Commissioner of Taxation
- appeals from the Administrative Appeals Tribunal (AAT) pursuant to s 44(1) of the Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act) which involve taxation disputation and referrals of questions of law pursuant to s 45 of the AAT Act
- applications to set aside Departure Prohibition Orders (DPO Appeals)
- applications relating to civil penalties under the promoter penalty provisions
- other proceedings in the original jurisdiction of the Federal Court including applications invoking the jurisdiction conferred by s 39B of the Judiciary Act 1903 (Cth) (Judiciary Act) and orders for review pursuant to the Administrative Decisions (Judicial Review) Act 1977 (Cth) (ADJR Act)
- any recovery or other proceeding collateral to a tax dispute.
The Court’s case management objectives for tax cases is to:
- provide uniform treatment and management
- provide the just and efficient determination in a timely manner
- facilitate the identification and development of alternative procedures with a view to expediting resolution where possible.
All practice notes are to be read with the Central Practice Note. It is the essential guide to practice in the Federal Court in all proceedings.
Central Practice Note (CPN-1)
The NPA practice note sets out the arrangements for the management of tax proceedings:
|NPA Practice Note:|
Other practice notes which may be relevant to this NPA include:
|General Practice Notes:|
Forms, Rules & Fees
Filing fees for commencing a proceeding in this NPA may apply. Information about Court fees, including the fees payable and circumstances where an exemption or deferral can be given is available in Forms, Fees & Costs or from the Registry.
Parties should consider whether it is necessary to file a Genuine steps statement (Form 16) in certain proceedings in this NPA - see r 8.02 of the Federal Court Rules (2011) (Federal Court Rules) and the Civil Dispute Resolution Act 2011 (Cth) (including sections 6, 7 and 16).
The Taxation NPA comprises the following types of proceedings:
1. Appeals pursuant to Part IVC of the Taxation Administration Act 1953 against an objection decision including private rulings
A taxpayer may appeal against a reviewable objection decision including with respect to private rulings under s 14ZZ of the Taxation Administration Act (AOD appeal) by filing:
2. Appeals from the Administrative Appeals Tribunal (AAT)
The Commissioner or the taxpayer may commence an appeal from the AAT on a question of law pursuant to s 44(1) of the AAT Act by filing:
3. Applications for judicial review under section 39B of the Judiciary Act
The scope of judicial review in tax cases is limited. A taxpayer may apply for judicial review under s 39B of the Judiciary Act by filing:
4. DPO Appeals (appeals against departure prohibition orders)
A person may apply to the Court to appeal against the making of a departure prohibition order (DPO appeal) under s 14V of the Taxation Administration Act by filing:
5. Judicial review applications
A taxpayer may seek a review of an administrative decision of the Commissioner under the ADJR Act subject to certain decisions set out in Schedule 1 of the ADJR Act that are excluded from review by filing:
6. Other taxation disputes
Other taxation disputes may be commenced including the Commissioner applying to the Court for civil penalties under the promoter penalty regime. These can be commenced by filing:
For further procedural and case management information you should refer to the Central Practice Note and the Taxation Practice Note.
- Administrative Appeals Tribunal Act 1975 (Cth)
- Administrative Decisions (Judicial Review) Act 1977 (Cth)
- Civil Dispute Resolution Act 2011 (Cth)
- Judiciary Act 1903 (Cth)
- Taxation Administration Act 1953 (Cth)
- Income Assessment Act 1936 (Cth)
- Income Assessment Act 1997 (Cth)
- A New Tax System (Goods and Services Tax) Act 1999 (Cth)
- 24 Mar 2023:
YTL Power Investments Limited v Commissioner of Taxation  FCA 258
PRACTICE AND PROCEDURE - application for summary dismissal of proceeding - where applicant commenced proceeding by originating application seeking declaratory relief under s 39B of the Judiciary Act 1903 (Cth) - where notice of assessment issued after proceedings commenced - where the Commissioner sought summary dismissal on basis that the…
Judge: Hespe J
- 24 Mar 2023:
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation  FCA 257
TAXATION - Goods and Services Tax - A New Tax System (Goods and Services Tax) Act 1999 (Cth) - whether applicant entitled to input tax credits in respect of payment of invoices for provision of services - whether services acquired in carrying on an enterprise
Judge: Hespe J
- 21 Mar 2023:
Sunlite Australia Pty Ltd v Commissioner of Taxation  FCAFC 43
TAXATION - appeal against decision of the Australian Administrative Appeals Tribunal - where Commissioner conducted an audit and issued amended assessments - where Commissioner disallowed objection - where Tribunal upheld Commissioner's decision save as to the shortfall penalty - where appeal brought under s 44 of the Administrative Appeals…
Judge: Colvin, O'Sullivan and Feutrill JJ
- 8 Mar 2023:
Hyder v Commissioner of Taxation  FCAFC 29
TAXATION - declarations and writ of prohibition sought against the Commissioner of Taxation pursuant to s 39B of the Judiciary Act 1903 (Cth) - Commissioner's power to issue assessments to more than one taxpayer in respect of income from the same source - accrual of general interest charge (GIC) - whether Commissioner required to give credit for…
Judge: Logan, Bromwich and Hespe JJ
- 2 Mar 2023:
Lee v Deputy Commissioner of Taxation  FCAFC 22
PRACTICE AND PROCEDURE - appeal from orders dismissing application for suppression orders under s 37AF of the Federal Court of Australia 1976 (Cth) in relation to the entire court file - where a request for non-party access was made by a journalist under r 2.32 of the Federal Court Rules 2011 (Cth) in relation to affidavits relied upon to obtain…
Judge: Thawley, Stewart and Abraham JJ
- 23 Feb 2023:
Commissioner of Taxation v Complete Success Solutions Pty Ltd ATF Complete Success Solutions Trust  FCAFC 19
TAXATION - goods and services tax - precious metal - scrap gold - appeal and cross-appeal - where Administrative Appeals Tribunal considered taxpayer's entitlement to input tax credits in the periods 1 August 2016 to 30 November 2016 (First Period) and 1 December 2016 to 31 January 2017 (Second Period) - where Commissioner accepted that some…
Judge: Moshinsky, Thawley and Hespe JJ
- 21 Feb 2023:
Tax Practitioners Board v Buckland (No 2)  FCA 191
HIGH COURT AND FEDERAL COURT - jurisdiction of the Federal Court - whether Court has jurisdiction PRACTICE AND PROCEDURE - application for service on a company in a foreign country - application for substituted service under r 10.24 and / or r 10.49 of the Federal Court Rules 2011 (Cth) as amended from 13 January 2023
Judge: Hespe J
- 8 Feb 2023:
Tax Practitioners Board v Williams  FCA 63
CONTEMPT - breach by the respondent of an interlocutory injunction granted under s 70-5(1) of the Tax Agent Services Act 2009 (Cth) - contempt occurring in circumstances where respondent was conscious that his conduct contravened the Act - respondent aware of Court's order - no adequate explanation for the contempt other than lack of appreciation…
Judge: Charlesworth J
- 24 Jan 2023:
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust  FCAFC 3
TAXATION - appeal from judgment of a single judge to set aside taxation decision under Part IVC of the Taxation Administration Act 1953 (Cth) (TAA 1953) - application of s 100A of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936) - whether primary judge erred in holding that present entitlement to trust income did not arise out of a…
Judge: Perry, Derrington and Hespe JJ
- 22 Dec 2022:
Miraki v El-Cheikh  FCA 1570
PRACTICE AND PROCEDURE - application for extension of time and leave to appeal - where primary judge made interlocutory orders setting aside orders for the payment of moneys out of court - whether decision of primary judge attended with sufficient doubt - whether substantial injustice would result from refusal to grant leave
Judge: Hespe J
Latest Speeches & Papers
- 29 Apr 2022:
Advocacy in tax cases: A view from the bench
Speeches and papers by Chief Justice Allsop
- 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.
- 29 Aug 2013:
Tax reform political parties and the prisoners' dilemma: address to the Treasury
Address to the Treasury by Justice Perram.
- 24 Mar 2017: Tax Bar Association: The ethical considerations of alleging conscious maladministration or improper purpose
- 03 Aug 2016: The VAT/GST Seminar: Input tax deductibility and neutrality Chaird by Justice Davies
- 07 Jun 2016: Tax Bar Association Ethics Seminar Series: Direct briefing: How to do it, when to do it and ethical considerations Chaired by Justice Middleton
- 15 Mar 2016: Tax Ethics Seminar - Model litigation obligations what are they, what do they add and how are they enforced? Chaired by Justice Davies
- 02 Oct 2014: Tax Bar Association - In dispute with the ATO: What to expect Chaired by Justice Davies
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Important note: This information is procedural advice only. You should seek your own legal advice about legal cases and procedure in the Federal Court and in this area of law.