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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 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.

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 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)

• 18 Jul 2024: Rusanov v Commissioner of Taxation [2024] FCA 777
  TAXATION - appeal from Administrative Appeals Tribunal (AAT) in which the AAT affirmed two objection decisions made by the Commissioner of Taxation - burden of proof imposed on taxpayer by s14ZZK Taxation Administration Act 1953 (Cth) - where applicants failed to discharge burden of proof - no error of law shown - no procedural unfairness - appeal …
  Judge: Downes J
• 8 Jul 2024: Maguire v Commissioner of Taxation [2024] FCA 761
  INCOME TAX - where the applicant appeals from objection decisions of the respondent Commissioner of Taxation in respect of amended assessments based on determinations under s 177EA of the Income Tax Assessment Act 1936 (Cth) that deny the applicant the use of imputation benefits from franking distributions, as well as penalties and interest -…
  Judge: Logan J
• 4 Jul 2024: Robson as trustee for the bankrupt estate of Lanning v Commissioner of Taxation [2024] FCA 720
  TAXATION - capital gains tax - where trustee in bankruptcy sold two properties of bankrupt - where capital gain resulted from sales - consideration of s 254 of Income Tax Assessment Act 1936 (Cth) and whether it applies to trustee in bankruptcy - whether capital gain derived in representative capacity - consideration of s 106-30 of Income Tax…
  Judge: Downes J
• 28 Jun 2024: Quy v Commissioner of Taxation (No 3) [2024] FCA 726
  INCOME TAX - where applicant appeals from a decision of the Administrative Appeals Tribunal (the Tribunal) to affirm an objection decision of the respondent Commissioner of Taxation concerning whether the applicant, for income tax purposes under the Income Tax Assessment Act 1936 (Cth), was a resident of Australia, had a domicile of choice outside …
  Judge: Logan J
• 26 Jun 2024: Kilgour v Commissioner of Taxation [2024] FCA 687
  TAXATION - where the applicants appeal from objection decisions made by the respondent Commissioner concerning the inclusion in their taxable income of the capital gain proceeds from the sale of shares in a company, Punters Paradise Pty Ltd (Punters), to News Corp Investments Australia Pty Ltd (News Corp Investments) - where there was no formal…
  Judge: Logan J
• 26 Jun 2024: PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86
  TAXATION - royalty withholding tax - where non-resident taxpayers entered into exclusive bottling agreements ('EBAs') with an Australian company ('Bottler') for the bottling and sale of beverages in Australia - where EBAs provided for sale of concentrate by the taxpayers or their nominated seller to the Bottler - where EBAs included a licence of…
  Judge: Perram, Colvin and Jackman JJ
• 24 Jun 2024: Quy v Commissioner of Taxation (No 2) [2024] FCA 682
  PRACTICE AND PROCEDURE - where the applicant applies for an adjournment of a final hearing listed for one day in less than two weeks' time - where the taxation appeal from the Administrative Appeals Tribunal (Tribunal) concerns whether there was an error of law in the Tribunal's application of the residency test to the applicant - where the…
  Judge: Logan J
• 18 Jun 2024: GSM Pty Ltd v Commissioner of Taxation [2024] FCA 653
  COSTS - apportionment in light of mixed success - applicant to pay 90% of respondent's costs
  Judge: Thawley J
• 18 Jun 2024: Hyder v Commissioner of Taxation [2024] FCA 654
  COSTS - applications for variations of costs orders - where applicants assert that proceedings were commenced by "unlawful" claims made by the respondent - where Calderbank offers related to multiple proceedings - no unreasonable rejection of offer - no issue of principle
  Judge: Thawley J
• 17 Jun 2024: Ierna v Commissioner of Taxation (No 2) [2024] FCA 670
  COSTS - where the applicants were wholly successful in the tax appeals - where the applicant had made what were said to be offers of compromise under the Federal Court Rules 2011 - where the respondent Commissioner consented to the awarding of indemnity costs against him from the date of the so-called offers of compromise - where offers of…
  Judge: Logan J

• 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 Appeals Tribunal
  
• The Tax Institute