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)
- 21 Oct 2019:
Deputy Commissioner of Taxation v Huang  FCA 1728
PRACTICE AND PROCEDURE - Application for freezing orders against the respondents - whether a judgment for a tax debt will be enforceable in Hong Kong or China - whether the first respondent has a beneficial interest in the Mosman property - whether good arguable case
Judge: Jagot J
- 18 Oct 2019:
Hart v Commissioner of Taxation  FCAFC 179
TAXATION - capital gains - discount capital gains - where trustees of various trusts sold shares and made capital gains - where various roll-overs had occurred prior to the sale of the shares - whether the appellants were entitled to a "discount capital gain" under Subdiv 115-A of the Income Tax Assessment Act 1997 (Cth) in relation to the…
Judge: Kenny, Kerr and Moshinsky JJ
- 11 Oct 2019:
Stockton v Commissioner of Taxation  FCA 1679
TAXATION - residency of taxpayer - where the applicant is a citizen of the United States of America - where the applicant came to Australia for a "working holiday" - where the applicant was assessed for income tax as a non-resident and so could not claim the tax-free threshold - where the applicant submitted she was an Australian resident for…
Judge: Logan J
- 27 Sep 2019:
Jordan, Commissioner of Taxation v Second Commissioner of Taxation  FCA 1602
TAXATION - taxation administration - disclosure of protected taxpayer information - whether information concerning the taxation affairs of the Second Respondent may be disclosed for the purpose of the defence of defamation proceedings commenced by him against the Commissioner of Taxation - whether disclosure would be in the performance of a…
Judge: White J
- 25 Sep 2019:
Hii v Commissioner of Taxation  FCA 1589
PRACTICE AND PROCEDURE - McKenzie friends -where applicant seeks for his tax agent to be an advocate and make submissions on his behalf - where applicant is in Singapore and refuses to return to Australia - where applicant is willing to appear by video-link or telephone - whether leave should be granted for the applicant to appear remotely -…
Judge: Logan J
- 25 Sep 2019:
Coles Supermarkets Australia Pty Ltd v Commissioner of Taxation  FCA 1582
TAXATION - fuel tax credits - where an entity in the taxpayer's group acquired fuel for re-sale to its customers - where a small portion (approximately 0.3%) of the fuel was lost through evaporation or leakage - whether the taxpayer was entitled to fuel tax credits under s 41-5 of the Fuel Tax Act 2006 (Cth) in respect of the fuel that was lost…
Judge: Moshinsky J
- 16 Sep 2019:
Deputy Commissioner of Taxation v Huang  FCA 1537
PRACTICE AND PROCEDURE -- Application for freezing orders against taxpayer and third party following issue of tax assessments -- whether good arguable case -- whether danger prospective judgment will be wholly or partly unsatisfied because of prospect of removal of assets from Australia or dissipation of assets -- balance of convenience and…
Judge: Katzmann J
- 3 Sep 2019:
Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia  FCA 1432
TAXATION - transfer pricing - appeal from objection decisions of Commissioner of Taxation - amended assessments raised pursuant to Div 13 of Income Tax Assessment Act 1936 (Cth) and Subdiv 815-A of Income Tax Assessment Act 1997 (Cth) - related party international dealing - non-arm's length dealing for the purposes of Div 13 - for the purposes of…
Judge: Davies J
- 30 Aug 2019:
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation (No 2)  FCA 1387
COSTS - where Commissioner of Taxation was successful in relation to issues on primary tax - where taxpayer was successful on the issue of penalties - whether each party should bear their own costs - whether costs should be apportioned
Judge: Steward J
- 22 Aug 2019:
Burton v Commissioner of Taxation  FCAFC 141
TAXATION - foreign income tax offset - s 770-10 of the Income Tax Assessment Act 1997 (Cth) - where taxpayer paid tax in the United States on gains made from the sale of certain assets in that country - where gains were also taxable in Australia - where gains were derived on capital account for Australian tax purposes - where 50% capital gains tax …
Judge: Logan, Steward and Jackson JJ
Latest Speeches & Papers
- 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.
- 15 Mar 2016:
Model litigant obligations: What are they and how are they enforced?
Paper presented by Eugene Wheelahan at the Ethics Seminar Series, Federal Court of Australia, 15 March 2016.
- 15 Mar 2016:
An advocate’s duty to the Court
Paper presented by Jennifer Batrouney Q.C. at the Tax Bar Association Ethics Seminar Series on 15 March 2016
- 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.
- 2 Oct 2014:
Alternative dispute resolution in tax disputes
Paper presented by Deborah Hastings, First Assistant Commissioner Law & Practice, Australian Taxation Office, at the Tax Bar Association seminar, Federal Court of Australia - Victoria Registry, 2 October 2014.
- 2 Oct 2014:
In dispute with the ATO: What to expect
Paper presented by Peter Murray, Partner of KPMG Legal and Tax Services, KPMG, at the Tax Bar Association seminar, Federal Court of Australia - Victoria Registry, 2 October 2014.
- 2 Oct 2014:
Failing to comply with s.263 and s.264 Notices
Paper presented by Brind Zichy-Woinarski QC at the Tax Bar Association seminar, Federal Court of Australia - Victoria Registry, 2 October 2014.
- 20 May 2014:
The distinction between questions of fact and questions of law in section 44 appeals to the Federal Court
Paper presented by Jennifer Batrouney Q.C. at the Tax Bar Association seminar, Federal Court of Australia - Victoria Registry.
- 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.