Taxation

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)

• 28 May 2026: Commissioner of Taxation v Perez (No 2) [2026] FCA 658
  TAXATION – where the applicant alleges the respondent engaged in conduct that resulted in him being the promoter of 12 tax evasion schemes or, alternatively, resulted in his associates being promoters of some of those schemes in contravention of s 290-50(1) of the Taxation Administration Act 1953 (Cth) (TAA) – where the respondent operated a…
  Judge: KENNETT J
• 28 May 2026: Commissioner of Taxation v Cheung [2026] FCAFC 75
  APPEAL AND NEW TRIAL – appeal from judgment and orders allowing a taxpayer’s appeal under s 14ZZ(1)(a)(ii) of the Taxation Administration Act 1953 (Cth) – where primary judge upheld the appeal at first instance having made findings that the witnesses called by the taxpayer were honest – where Commissioner of Taxation alleged errors of fact – where …
  Judge: CHARLESWORTH, GOODMAN AND HORAN JJ
• 19 May 2026: Cameron v Commissioner of Taxation [2026] FCA 609
  TAXATION – six appeals brought under s 14ZZ of the Taxation Administration Act 1953 (Cth) in respect of objection decisions of Commissioner – issue in WAD325-327/2023 is whether interest on sub-trust loans paid by a family trust is deductible under s 8-1(1)(a) of the Income Tax Assessment Act 1997 (Cth) – issue in WAD184-186/2024 is whether a…
  Judge: HILL J
• 11 May 2026: Deputy Commissioner of Taxation v Golden Dawn Limited (No 2) [2026] FCA 578
  PRACTICE AND PROCEDURE – application for appointment of a receiver in aid of execution of a judgment debt – listed and unlisted securities – convenience of appropriation or realisation of assets under statutory methods of execution – suitability of statutory property (seizure and sale) order – location of securities uncertain – location of…
  Judge: FEUTRILL J
• 11 May 2026: Shell Energy Holdings Australia Limited v Commissioner of Taxation [2026] FCA 577
  TAXATION – capital gains tax – application to set aside an objection decision by the respondent concerning the calculation of the applicant’s cost base in certain shares for the purposes of the Income Tax Assessment Act 1997 (Cth) – construction of s 160ZZSC(1) of the Income Tax Assessment Act 1936 (Cth) considered – whether market value of each…
  Judge: JACKMAN J
• 30 Apr 2026: Tax Practitioners Board v Hinckfuss (No 2) [2026] FCA 529
  TAXATION — alleged contraventions of ss 50-5(1), 50 5(2) and 50-10(1) of the Tax Agent Services Act 2009 (Cth) — whether Respondent provided a tax agent service while not registered — whether Respondent provided a BAS service while not registered — whether Respondent advertised the provision of a tax agent service while not registered —…
  Judge: WHEATLEY J
• 28 Apr 2026: Brisbane Club v Commissioner of Taxation (No 2) [2026] FCA 521
  INCOME TAX — Capital Gains Tax — Cost base — Whether money paid should be included in the cost base of the relevant Building or Second Sublease— Where money paid pursuant to a particular clause of the Deed — Where parties to the Second Sublease were not the same parties to the Deed — Interpretation of the Deed — Proper construction of s 110-25 of…
  Judge: WHEATLEY J
• 27 Apr 2026: Commissioner of Taxation v Toowoomba Regional Council [2026] FCAFC 50
  TAXATION – Fringe Benefits Tax – meaning of commercial parking station at ss 39A and 136 of the Fringe Benefits Tax Assessment Act 1986 (Cth) – whether meaning is confined to facilities that are intended to or in fact operate profitably – appeal allowed – held profitable operation is not a necessary integer – commercial in this context means to…
  Judge: MCELWAINE, FEUTRILL AND WHEATLEY JJ
• 23 Apr 2026: Ultimate Vision Inventions Pty Ltd v Industry Innovation and Science Australia (r 4.01(2) application) [2026] FCA 507
  PRACTICE AND PROCEDURE – application for the director’s father to represent a company where father is not a lawyer – whether to exercise Court’s discretion to waive compliance with r 4.01(2) of the Federal Court Rules 2011 (Cth) – leave is not granted to present the grounds in the current draft notice of appeal – Applicant given an opportunity to…
  Judge: HILL J
• 21 Apr 2026: Commissioner of Taxation v Huang (No 2) [2026] FCA 482
  TAXATION – administrative law – decision of the Administrative Appeals Tribunal that the Commissioner of Taxation’s objection decision be varied to allow the taxpayer’s objection to shortfall penalties set aside – decision of the Tribunal that Commissioner’s objection decision not be varied to affirm the Commissioner’s decision to disallow…
  Judge: FEUTRILL 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.
  
• 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