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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

  • 21 Oct 2019: Deputy Commissioner of Taxation v Huang [2019] 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 [2019] 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 [2019] 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 [2019] 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 [2019] 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 [2019] 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 [2019] 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 [2019] 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) [2019] 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 [2019] 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

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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.