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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
- 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 - 14 Jun 2024:
Commissioner of Taxation v Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust [2024] FCAFC 80
TAXATION - whether Administrative Appeals Tribunal erred in its construction of s 207-155 of the Income Tax Assessment Act 1997 (Cth) - alleged dividend stripping operation - Tribunal erred in its construction of s 207-155 - matter remitted to the Tribunal for redetermination according to law
Judge: Bromwich, Thawley and Hespe JJ - 6 Jun 2024:
Ierna v Commissioner of Taxation [2024] FCA 592
INCOME TAX - where the applicants appeal against objection decisions made by the respondent (Commissioner) in relation to assessments for the 2016 income year made under the Income Tax Assessment Act 1936 (Cth) (ITAA 1936) - where the applicants comprise various entities from the City Beach group and its controllers, Messrs Ierna and Hicks - where …
Judge: Logan J - 4 Jun 2024:
Wang v Commissioner of Taxation [2024] FCA 585
TAXATION - where the Administrative Appeals Tribunal affirmed the Commissioner of Taxation's decision not to allow the applicant's objection to a default assessment issued pursuant to s 167 of the Income Tax Assessment Act 1936 (Cth) - where the default assessment was made applying the asset betterment methodology - whether the applicant could…
Judge: Perry J - 14 May 2024:
Liang v Commissioner of Taxation [2024] FCA 535
INCOME TAX - where the applicants appeal a decision of the Administrative Appeals Tribunal (the Tribunal) to affirm an objection decision made by the Commissioner - where a property trust controlled by the applicants, through a corporate trustee, received over $750,000 in cash deposits over two income years - where the Commissioner assessed those…
Judge: Logan J
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.