More

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)

• 16 Dec 2024: Commissioner of Taxation v Bakarich (No 2) [2024] FCA 1448
  TAXATION - where first and fourth respondents admit contraventions of s 290-50(1) of Sch 1 of the Taxation Administration Act 1953 (Cth) - whether agreed civil penalties for first and fourth respondents appropriate having regard to all relevant matters pursuant to s 290-50(5) - where second and third respondents are defunct corporate entities that …
  Judge: Kennett J
• 29 Nov 2024: Cheung v Commissioner of Taxation [2024] FCA 1370
  INCOME TAX - where the applicant taxpayer received some $33 million in receipts from bank accounts in Vanuatu between the 2005 and 2015 income years - where the applicant's sister, and her wider family, owned a successful supermarket business in Vanuatu - where the applicant worked as a general manager in that business before retiring to Australia …
  Judge: Logan J
• 28 Nov 2024: Kocic v Deputy Commissioner of Taxation [2024] FCA 1386
  PRACTICE AND PROCEDURE - application for extension of time and leave to appeal - where primary judge allowed amendments to statement of claim - whether primary judge erred by misapplying the proper approach to contemporary pleadings in circumstances alleging fraud - whether primary judge erred in finding that the statement of claim did not deploy…
  Judge: Jackman J
• 25 Nov 2024: Fisher v Deputy Commissioner of Taxation [2024] FCA 1364
  TAXATION - application for judicial review of decisions to cancel Australian business number, cancel registration for goods and services tax, and issue a notice of amended assessments of net amount - where applicant subsequently lodged taxation objections pursuant to Part IVC of the Taxation Administration Act 1953 (Cth) - application of the…
  Judge: Jackman J
• 25 Nov 2024: Active Sports Management Pty Ltd v Industry Innovation and Science Australia [2024] FCA 1346
  ADMINISTRATIVE LAW - appeal from the Administrative Appeals Tribunal decision to affirm a decision of the respondent that claimed activities were not "core R&D activities" within the meaning of s 355-25(1) of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997) - whether the Tribunal erred by not considering or by failing to engage "meaningfully"…
  Judge: Goodman J
• 22 Nov 2024: Vega Industries Australia Pty Ltd v Comptroller-General of Customs [2024] FCA 1343
  TAXATION - customs and excise - review of decision of the Administrative Appeals Tribunal affirming decision to refuse tariff concession order (TCO) application - whether Tribunal failed to identify the TCO goods correctly - whether Tribunal erred in identifying the uses of the TCO goods - whether Tribunal failed to have regard to evidence -…
  Judge: Hespe J
• 22 Nov 2024: Commissioner of Taxation v Esso Australia Resources Pty Ltd [2024] FCAFC 151
  TAXATION - petroleum resource rent tax - where "assessable tolling receipts derived by a person in relation to a petroleum project" is defined as "the consideration receivable by the person in relation to the processing of ... petroleum, in relation to the project" - whether payments labelled as "monthly reservation fees" were assessable tolling…
  Judge: Thawley, Jackman and Horan JJ
• 14 Nov 2024: Commissioner of Taxation v Patrix Prestige Pty Ltd [2024] FCAFC 148
  TAXATION - whether respondent was entitled to claim decreasing luxury car tax (LCT) adjustments pursuant to Division 15 of the A New Tax System (Luxury Car Tax) Act 1999 (Cth) (LCT Act) - where Tribunal found, following a concession from the applicant, that the respondent was entitled to decreasing LCT adjustments in respect of 13 "new" luxury…
  Judge: Thawley, Wheelahan and Kennett JJ
• 8 Nov 2024: Commissioner of Taxation v White (No 2) [2024] FCA 1291
  PRACTICE AND PROCEDURE - application to strike out part of statement of claim - where submissions prepared in tabular form - whether pleading impermissibly cast in the alternative - whether parts of pleading embarrassing PRACTICE AND PROCEDURE - application to amend statement of claim PRACTICE AND PROCEDURE - where applicant claims civil penalties …
  Judge: Kennett J
• 4 Nov 2024: SNX Pty Ltd v Commissioner of Taxation [2024] FCA 1270
  PRACTICE AND PROCEDURE - where respondent applies for interlocutory orders seeking examination regarding compliance with subpoenas by subpoenaed persons - where the respondent has sufficient cause for wishing to test the sufficiency of the subpoenaed person's compliance with the subpoena - relief granted
  Judge: Thawley J

• 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