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)

• 19 Jun 2025: Commissioner of Taxation v Alcoa of Australia Ltd [2025] FCA 651
  ADMINISTRATIVE LAW – Freedom of Information Act 1982 (Cth) – draft expert report – appeal and cross-appeal from decision of Administrative Appeals Tribunal to release documents claimed to be exempt under s 42 of the Act – whether Tribunal erred in concluding drafts of expert report subject to legal professional privilege – where applicant…
  Judge: HESPE J
• 18 Jun 2025: Merchant v Commissioner of Taxation (Costs) [2025] FCAFC 81
  TAXATION – consequential orders and costs – where no party was entirely successful on appeal – where parties filed competing forms of order – where appellants made offer of settlement before trial – whether costs of trial and the appeal should be apportioned – held apportionment of costs is appropriate – outcome unaffected by settlement offer.
  Judge: LOGAN, MCELWAINE AND HESPE JJ
• 5 Jun 2025: Commissioner of Taxation v SEPL Pty Ltd as trustee of the SFT Trust [2025] FCA 581
  TAXATION — appeal from a decision of the Administrative Appeals Tribunal setting aside the Commissioner’s decision to disallow an objection to an amended Fringe Benefit Tax assessment — where the conditions constituting a motor vehicle fringe benefit are satisfied — where applicant appeals under s 44 Administrative Appeals Tribunal Act 1975 (Cth)…
  Judge: O'SULLIVAN J
• 9 May 2025: Charles Apartments Pty Limited v Commissioner of Taxation [2025] FCA 461
  TAXATION — Statutory construction - Income Tax Assessment Act 1997 (Cth) (ITAA 1997) – Appeal from Administrative Appeals Tribunal on a question of law, varying an objection decision in part – Whether the Tribunal correctly construed s 8-1 of the ITAA 1997 — Whether the Tribunal erred in not allowing an increase in the Applicant’s allowable…
  Judge: WHEATLEY J
• 9 May 2025: Deputy Commissioner of Taxation v Peever [2025] FCA 460
  PRACTICE AND PROCEDURE — Principle of open justice – Suppression or non-publication order – Where a non-party request was made by the media under r 2.32 of the Federal Court Rules 2011 (Cth) – Access was sought to submissions — Whether order necessary to prevent prejudice to the proper administration of justice — Federal Court of Australia Act…
  Judge: WHEATLEY J
• 11 Apr 2025: Commissioner of Taxation v White (No 3) [2025] FCA 392
  PRACTICE AND PROCEDURE – objection to tendency evidence – where applicant seeks to admit evidence for non-tendency and tendency purposes – where evidence is directly relevant to a fact in issue and the applicant also seeks to rely on the evidence for tendency purposes – whether the evidence can be admitted for tendency purposes
  Judge: KENNETT J
• 22 Apr 2025: Merchant v Commissioner of Taxation [2025] FCAFC 56
  TAXATION – schemes to reduce tax pursuant to Part IVA of the Income Tax Assessment Act 1936 (Cth) – where vendor incurs a substantial capital loss on related party share sale but there is no effective alteration of control – whether primary judge erred in considering s 177D matters by considering the subjective intent of the scheme participants –…
  Judge: LOGAN, MCELWAINE AND HESPE JJ
• 17 Apr 2025: Aitken v Commissioner of Taxation [2025] FCA 372
  TAXATION — appeal under s 14ZZ of the Taxation Administration Act 1953 (Cth) — where applicant lodged an objection to an amended assessment for the 2016 income year and the respondent did not allow the objection — where applicant was an initial participant in forestry managed investment scheme — whether applicant satisfied onus of proof to…
  Judge: BROMWICH J
• 11 Apr 2025: Morton v Commissioner of Taxation [2025] FCA 336
  TAXATION – appeal under Part IVC of the Taxation Administration Act 1953 (Cth) against objection decision – where amended assessments of taxation brought proceeds from the sales of lots on a residential development into account as assessable income – whether assessments were excessive – whether lots on development were trading stock for the…
  Judge: WHEELAHAN J
• 10 Apr 2025: Hyder v Commissioner of Taxation [2025] FCA 337
  PRACTICE AND PROCEDURE – applications for leave to appeal from exercise of costs discretion – applications dismissed
  Judge: GOODMAN 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