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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.

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:

Forms:
  • Form 73 - Notice of appeal against appealable objection decision under s 14ZZ Taxation Administration Act
Rules:
  • Starting AOD appeals: Federal Court Rules r 33.02
  • If the AOD appeal does not relate to a private ruling: Federal Court Rules r 33.03
  • If the AOD appeal relates to a private ruling: Federal Court Rules r 33.04
Notes:
  • The AOD appeal must be filed within 60 days of service of a notice of an objection decision
  • The scope of this appeal is wider than an appeal from the AAT as it is not limited to a determination of a question of law
  • The applicant must serve a sealed copy of the Notice of appeal (Form 73) on the Commissioner at the office of the Australian Government Solicitor. If the appeal relates to a private ruling, the sealed copy of the Notice of appeal must be served within 6 days after 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:

Forms:
  • Form 75 - Notice of appeal from a tribunal
  • Form 67 - Application for extension of time
Rules:
  • Federal Court Rules r 33.12
  • For extension of time: Federal Court Rules r 33.12, 33.13 and 33.13(2)
Notes:
  • A Notice of appeal must be filed within 28 days of receiving the notice of the AAT’s decision
  • The Court can only make findings of fact in limited circumstances (see s 44(7) of the AAT Act)
  • A person who wants to apply for an extension of time to start an AAT appeal under s 44(2A) of the AAT Act must file an Application for extension of time (Form 67) attaching a draft Notice of appeal (Form 75).

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:

Forms:
  • Form 69 - Originating application for relief under s 39B of the Judiciary Act
  • Form 18 - Notice of a constitutional matter under s 78B of the Judiciary Act
Rules:
  • Federal Court Rules r 31.11
  • For matters arising under the Constitution: Federal Court Rules r 8.11(2)

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:

Forms:
  • Form 74 - Notice of appeal against departure prohibition order under s 14V Taxation Administration Act
Rules:
Notes:
  • The applicant must serve a sealed copy of the Notice of appeal on the Commissioner at the office of the Australian Government Solicitor in which the departure prohibition order was made.

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:

Forms:
  • Form 66 - Originating application for judicial review
Rules:
Notes:
  • Certain decisions set out in Schedule 1 of the ADJR Act are excluded from this type of review
  • Generally, a judicial review application must be lodged within 28 days.

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:

Forms:
Rules:

For further procedural and case management information you should refer to the Central Practice Note and the Taxation Practice Note.

Latest Judgments

  • 15 Jul 2019: Pedley v Deputy Commissioner of Taxation [2019] FCA 1106
    Judge: Colvin J
  • 15 Jul 2019: Bosanac v Commissioner of Taxation [2019] FCAFC 116
    INCOME TAX - appeal by taxpayer from decision of primary judge dismissing appeal from objection decision disallowing objections to notices of amended assessment - where taxpayer lodged no returns for a number of years - where returns when lodged showed nil or negligible income - consideration of the nature of an appeal under s 14ZZ Tax…
    Judge: Greenwood, Burley and Colvin JJ
  • 12 Jul 2019: Farah Custodians Pty Limited v Commissioner of Taxation (No 2) [2019] FCA 1076
    TAXATION - interlocutory application - application for leave to amend pleadings to include claims in negligence arising from the Commissioner of Taxation's performance of his duties or responsibilities under ss 8AAZLF(1) and 8AAZLH(2) of the Taxation Administration Act 1953 (Cth) regarding refunds of RBA surpluses - consideration of statutory…
    Judge: Wigney J
  • 12 Jul 2019: CLK Kitchens & Joinery Pty Ltd v Commissioner of Taxation [2019] FCA 1086
    TAXATION - PAYG liability - whether estimates by Commissioner of PAYG amounts valid - whether PAYG withholder gave a statutory declaration which had the effect of reducing or revoking estimate - whether DPNs issued on basis of PAYG estimates valid - whether reduction in estimate required withdrawal of DPNs PRACTICE - summary judgment in complex…
    Judge: Derrington J
  • 21 Jun 2019: Scone Race Club Limited v Commissioner of Taxation [2019] FCA 976
    SUPERANNUATION - liability for superannuation guarantee charge - whether jockeys are to be taken to be employed by the applicant - Superannuation Guarantee (Administration) Act 1992 (Cth) s 12(8) - whether applicant is liable to make the payment of riding fees to jockeys - where centralised payment system was established by the applicant to…
    Judge: Logan J
  • 21 Jun 2019: Deputy Commissioner of Taxation v Shi (No 3) [2019] FCA 945
    EVIDENCE - privilege against self-incrimination - where disclosure order in connection with a freezing order required respondent to disclose information concerning his worldwide assets - where information disclosed in a privilege affidavit may tend to prove the person has committed a criminal offence against or arising under an Australian law -…
    Judge: Steward J
  • 12 Jun 2019: Anglo American Investments Pty Ltd (Trustee) (No 2) v Commissioner of Taxation [2019] FCA 1028
    EVIDENCE - objection to evidence - where the respondent objected to affidavit evidence as to contents of documents said to be unavailable to party - whether paragraphs of the affidavit were admissible under s 48(4)(b) of the Evidence Act 1995 (Cth) - whether standard of proof of contents is beyond reasonable doubt - where paragraphs describe…
    Judge: Logan J
  • 7 Jun 2019: Mingos v Commissioner of Taxation [2019] FCA 834
    TAXATION - appeal from decision of the Commissioner of Taxation disallowing objection to inclusion of capital gain from sale of property in taxpayer's assessable income for 2014 income year - where proceeds from sale distributed to taxpayer by trust - where title to property in name of trustee company - whether property had been held on beneficial …
    Judge: Davies J
  • 3 Jun 2019: Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2019] FCA 1027
    PRACTICE AND PROCEDURE - release from the implied undertaking - where respondent seeks release from the implied undertaking in relation to affidavits and documents filed in other matters concerning entities related to the applicant - where affidavits and documents do not directly relate to a transaction at issue in the present proceedings - where…
    Judge: Logan J
  • 30 May 2019: Fyna Projects Pty Ltd v Deputy Commissioner of Taxation (No 2) [2019] FCA 790
    COSTS - apportionment - where mixed success on separate issues - where grounds abandoned prior to hearing
    Judge: Thawley J

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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.