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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.
Case Management
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.
Practice Notes
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:
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Other practice notes which may be relevant to this NPA include:
General Practice Notes: |
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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:
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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:
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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:
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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:
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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:
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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:
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For further procedural and case management information you should refer to the Central Practice Note and the Taxation Practice Note.
Legislation
- 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)
Latest Judgments
- 17 Apr 2024:
Buzadzic v Commissioner of Taxation [2024] FCAFC 50
TAXATION - where primary judge dismissed an appeal from the Administrative Appeals Tribunal affirming Commissioner of Taxation's decision to disallow objections upon the basis of fraud or evasion, and to impose substantial penalties and shortfall interest charges - no error on the part of the primary judge established - leave refused to run an…
Judge: Bromwich, Abraham and McEvoy JJ - 16 Apr 2024:
Deputy Commissioner of Taxation v Kocic (No 2) [2024] FCA 372
PRACTICE AND PROCEDURE - where leave sought to file an amended originating application pursuant to r 8.21 of the Federal Court Rules 2011 (Cth) (FCR) - where leave sought to file a statement of claim - where joinder of parties sought pursuant to r 9.05 of the FCR - where amended originating application, accompanying statement of claim and joinder…
Judge: Abraham J - 20 Mar 2024:
Deputy Commissioner of Taxation v Wu (No 2) [2024] FCA 269
PRACTICE AND PROCEDURE - application for suppression orders under s 37AF of the Federal Court of Australia Act 1976 (Cth) - where orders made providing opportunity to seek redacted of reasons for judgment -whether order necessary to prevent prejudice to the proper administration of justice - application dismissed
Judge: Thawley J - 20 Mar 2024:
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2024] FCAFC 42
TAXATION - Goods and Services Tax - where appellant paid invoices rendered by lawyers acting on behalf of individual beneficiaries and certain related entities - where appellant claimed input tax credits in respect of the payment of those invoices - where an individual who controlled the appellant instructed and received advice from lawyers -…
Judge: Perram, Abraham and Button JJ - 20 Mar 2024:
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253
TAXATION - income tax - interest deductions - schemes to which Pt IVA of the Income Tax Assessment Act 1936 (Cth) applies - where Applicant's ultimate parent company acquired global pharmaceutical business - where Applicant is the head of a tax consolidated group of entities incorporated in Australia to acquire the Australian target - where…
Judge: Button J - 18 Mar 2024:
Deputy Commissioner of Taxation v Wu [2024] FCA 250
PRACTICE AND PROCEDURE - application for suppression orders under s 37AF of the Federal Court of Australia Act 1976 (Cth) (FCA Act) - where proceeding is for debt recovery in which notices of assessment are conclusive evidence that the assessments were properly made and are correct - where the Commissioner applied for freezing orders ex parte -…
Judge: Thawley J - 15 Mar 2024:
Bechtel Australia Pty Ltd v Commissioner of Taxation [2024] FCAFC 33
TAXATION - Fringe benefits tax - in relation to travel expenses for 'fly in, fly out' (FIFO) employees - whether 'otherwise deductible' rule applies
Judge: Derrington, Downes and Hespe JJ - 14 Mar 2024:
Esso Australia Resources Pty Ltd v Commissioner of Taxation (Costs) [2024] FCA 239
COSTS - where the applicant abandoned an issue prior to trial
Judge: Hespe J - 8 Mar 2024:
[Redacted] v Commissioner of Taxation [2024] FCA 185
PRACTICE AND PROCEDURE - application for leave to appeal decision of primary judge dismissing application for suppression orders under s 37AF of Federal Court of Australia Act 1976 (Cth) - where disclosure would result in reputational and consequent commercial damage to respondent - whether order necessary to prevent prejudice to the proper…
Judge: Anderson J - 8 Mar 2024:
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28
TAXATION - Income Tax Assessment Act 1936 (Cth) Part IVA - where gist of the scheme was failure by a trustee to exercise a discretion to make a distribution - whether a reasonable person would conclude that the applicant entered into or carried out one or more of the schemes for the dominant purpose of enabling it to obtain a tax benefit in…
Judge: Besanko, Colvin and Hespe JJ
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. - 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.
Tax seminars
- 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.