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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 Review Tribunal (ART) pursuant to s 172 of the Administrative Review Tribunal Act 2024 (Cth) (ART Act) which involve taxation disputation and referrals of questions of law pursuant to s 45 of the ART 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.

The NPA practice note sets out the arrangements for the management of tax proceedings:

Other practice notes which may be relevant to this NPA include:

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 Review Tribunal (ART)

The Commissioner or the taxpayer may commence an appeal from the ART on a question of law pursuant to s 172 of the ART 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 Review Tribunal Act 2024 (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)

• 21 Mar 2025: S.N.A Group Pty Ltd v Commissioner of Taxation [2025] FCA 240
  TAXATION – appeal against an objection decision of the Commissioner of Taxation – whether deductions claimed under s 8-1 of the Income Assessment Act 1997 (Cth) were allowable – whether owners and controllers of entities in a corporate group could charge those same entities for services provided by other members of that corporate group – where…
  Judge: LOGAN J
• 14 Mar 2025: Commissioner of Taxation v Zou (No 3) [2025] FCA 216
  PRACTICE AND PROCEDURE – application to vary freezing orders – where respondent taxpayer required to give security for tax-related liability – where Deputy Commissioner of Taxation obtained judgment against taxpayer for tax-related liability – where Commissioner of Taxation sought to enforce judgment debt against real estate owned by taxpayer –…
  Judge: HORAN J
• 12 Mar 2025: McPartland v Commissioner of Taxation [2025] FCAFC 23
  TAXATION – appeal from judgment upholding Tribunal decision in relation to default assessments made under s 167 of the Income Tax Assessment Act 1936 (Cth) – whether primary judge erred in dismissing appeal – whether taxpayers had discharged their onus under s 14ZZK(b)(i) of the Taxation Administration Act 1953 (Cth) – whether sufficient evidence…
  Judge: GOODMAN, O'SULLIVAN AND MCEVOY JJ
• 14 Feb 2025: Commissioner of Taxation v Hatfield Plumbing Pty Ltd (Trustee) [2025] FCA 182
  INDUSTRIAL LAW – where the applicant applies from a decision of the Administrative Appeals Tribunal – where the issue is whether a person was an employee under s 12(3) of the Superannuation Guarantee (Administration) Act 1992 (Cth) – whether there is overlap between the common law test of “employee” and the test under s 12(3) – whether control is…
  Judge: LOGAN J
• 7 Mar 2025: AusNet Services Limited v Commissioner of Taxation [2025] FCAFC 21
  TAXATION – where appellant was inserted into the ownership structure of three entities which had until then been a stapled group – where transactions occurred on the same day in a predetermined sequence – whether the primary judge erred in concluding that the final transaction was a scheme for reorganising affairs for the purposes of s 615-5(1)(c) …
  Judge: LOGAN, THAWLEY AND KENNETT JJ
• 6 Feb 2025: Toowoomba Regional Council v Commissioner of Taxation [2025] FCA 161
  TAXATION – Fringe Benefits Tax – appeal against private ruling of the Commissioner of Taxation – whether a car park facility is a “commercial parking station” under s 136 and s 39A of the Fringe Benefits Tax Assessment Act 1986 (Cth) (the Act) – whether considering the Act’s context and purpose there is enough ambiguity in the word “commercial” to …
  Judge: LOGAN J
• 21 Feb 2025: Tabcorp Maxgaming Holdings Limited v Commissioner of Taxation [2025] FCA 115
  TAXATION – Division 230 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997) – taxation of financial arrangements (TOFA) – whether asserted contingent right to ‘terminal payment’ said to arise under contract and/or statute was a “financial arrangement” within the meaning of s 230-45(1) of ITAA 1997 – held no “financial arrangement” – whether…
  Judge: THAWLEY J
• 18 Feb 2025: Baya Casal v Deputy Commissioner of Taxation [2025] FCA 87
  TAXATION - decision of the Deputy Commissioner of Taxation that the applicant's position was genuinely redundant pursuant to s 83-175(1) of the Income Tax Assessment Act 1997 (Cth) - where objection decision confirmed private ruling - appeal from objection decision - whether the court can infer facts additional to the ruled facts on appeal -…
  Judge: MCEVOY J
• 19 Feb 2025: Commissioner of Taxation v Bendel [2025] FCAFC 15
  TAXATION - appeal by Commissioner from a decision of the Administrative Appeals Tribunal - where corporate beneficiary had a present entitlement which was unpaid - whether present entitlement remaining unpaid was a loan for the purposes of s 109D of the Income Tax Assessment Act 1936 (Cth) - whether Tribunal failed to carry out its task
  Judge: LOGAN, HESPE AND NESKOVCIN JJ
• 12 Feb 2025: Rusanov v Commissioner of Taxation [2025] FCAFC 11
  Judge: LOGAN, PERRY AND WHEATLEY JJ

• 29 Apr 2022: Expert evidence in taxation appeals
  Paper delivered by Justice Logan at the Taxation Institute of Australia National Infrastructure Conference.
  
• 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.
  

• Australian Taxation Office Legal Database
• Administrative Review Tribunal
• The Tax Institute