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.
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.
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:
|NPA Practice Note:|
Other practice notes which may be relevant to this NPA include:
|General Practice Notes:|
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:
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:
- 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)
- 24 Nov 2022:
Philip Morris Ltd v Comptroller-General of Customs  FCAFC 185
TAXATION - where applicant made applications for drawbacks pursuant to the Customs Act 1901 (Cth) and Customs (International Obligations) Regulation 2015 (Cth) - whether applicant gave notice in writing of intention to claim drawbacks as required by items 7(a) of s 37 of the Regulation - where applicant had made export declaration notices -…
Judge: Logan, Thawley and Hespe JJ
- 23 Nov 2022:
Hedges v Commissioner of Taxation  FCA 1389
INCOME TAX - capital gains tax - appeal from decision of the Administrative Appeals Tribunal - where Tribunal affirmed decision of the Commissioner of Taxation to disallow the taxpayer's objection to an assessment of discounted capital gain from disposal of goodwill in a partnership - where taxpayer is a retired partner of a law firm - where terms …
Judge: Cheeseman J
- 16 Nov 2022:
Deputy Commissioner of Taxation v Widdup  FCA 1403
PRACTICE AND PROCEDURE - respondents' interlocutory application for stay of operation of notices issued under s 353-10 of sch 1 of the Taxation Administration Act 1953 (Cth) - relevant principles regarding validity of notices considered - where notices issued in good faith and not for an improper purpose - where operation of notices not overly…
Judge: Wigney J
- 14 Nov 2022:
Minerva Financial Group Pty Ltd v Commissioner of Taxation (No 2)  FCA 1358
COSTS - applicant ordered to pay 50% of respondent's costs
Judge: O'Callaghan J
- 3 Nov 2022:
Sibai v Deputy Commissioner of Taxation  FCA 1306
COSTS - application by applicant on a party/party basis and then on an indemnity basis - where costs arise from the discontinuance of a proceeding - where determination on apportionment of costs to be made - Held: respondent to pay 50% of the applicant's costs
Judge: Bromwich J
- 3 Nov 2022:
Tax Practitioners Board v Buckland  FCA 1376
PRACTICE AND PROCEDURE - service on a person in a foreign country - whether leave to serve should be granted - whether upon the grant of leave the Court may make an order for substituted service under r 10.24 of the Federal Court Rules 2011 (Cth) - whether necessary to show an unsuccessful attempt to effect personal service
Judge: Charlesworth J
- 3 Nov 2022:
Deputy Commissioner of Taxation v Lee  FCA 1307
PRACTICE AND PROCEDURE - interlocutory application by the respondents for suppression and related orders under s 37AF of the Federal Court of Australia 1976 (Cth) in relation to the entire court file - where a request for non-party access was made by a journalist under r 2.32 of the Federal Court Rules 2011 (Cth) in relation to affidavits relied…
Judge: Bromwich J
- 27 Oct 2022:
BBlood Enterprises Pty Ltd v Commissioner of Taxation (Costs)  FCA 1278
TAXATION - where appeal dismissed - application to set aside order dismissing appeal - s 14ZZP of Taxation Administration Act 1953 (Cth) - application for costs when applicant lost on all issues - interlocutory application dismissed
Judge: Thawley J
- 26 Sep 2022:
Deputy Commissioner of Taxation v GTGF Australia Ltd (receivers and managers appointed)  FCA 1148
TAXATION - interlocutory application for summary judgment on taxation debts - notices of assessment in respect of assessed taxation debts and administrative penalties are conclusive - running balance account statements confirmed by certificates are prima facie correct - no defences with reasonable prospects of success raised - summary judgment…
Judge: Stewart J
- 19 Sep 2022:
BBlood Enterprises Pty Ltd v Commissioner of Taxation  FCA 1112
TAXATION - whether notice of assessment issued to trustee an original or amended assessment - assessment not complete until notice of assessment issued - screenshots on ATO Portal did not evidence assessment had been made - placing information on ATO Portal did not constitute giving of notice under s 174 of the Income Tax Assessment Act 1936 (Cth) …
Judge: Thawley J
Latest Speeches & Papers
- 29 Apr 2022:
Advocacy in tax cases: A view from the bench
Delivered at the 2022 Australian Bar Association National Conference, Melbourne by Chief Justice Allsop.
- 29 Oct 2019:
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.
- 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.