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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

  • 24 Dec 2019: Pike v Commissioner of Taxation [2019] FCA 2185
    TAXATION - residency of taxpayer - where the taxpayer moved to Australia from Zimbabwe - where the taxpayer was first an Australian permanent resident for migration purposes and then an Australian citizen - where the taxpayer's de facto wife and children reside in Australia and are citizens - where the taxpayer lived and worked in Thailand for…
    Judge: Logan J
  • 20 Dec 2019: Commissioner of Taxation v Eichmann [2019] FCA 2155
    TAXATION - CGT concessions - "active asset" - land used for storage of materials used by construction company - land not "used ... in the course of carrying on a business" TAXATION - private rulings - review by Administrative Appeals Tribunal - whether Tribunal found and relied on facts not existing in the scheme the subject of the ruling -…
    Judge: Derrington J
  • 19 Dec 2019: Deputy Commissioner of Taxation v Huang [2019] FCA 2122
    PRACTICE AND PROCEDURE - application for summary judgment - tax related liabilities -- no defence -stay application against the execution of judgment - strength of objections to amended assessments - place of effective management of company - central management and control of company - whether prejudice would be suffered - relevance of freezing…
    Judge: Jagot J
  • 19 Dec 2019: Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation [2019] FCA 2118
    TAXATION - private ruling - statutory interpretation - A New Tax System (Goods and Services Tax) Act 1999 (Cth) s 38-250(1)(b)(i) - meaning of "supply of accommodation" - whether phrase encompasses supply of freehold title to an apartment - supply of freehold title to apartments in scheme to assist disadvantaged persons to obtain housing a "supply …
    Judge: Kerr J
  • 17 Dec 2019: Commissioner of Taxation v Bosanac (No 5) [2019] FCA 2126
    TAXATION - application to vary, set aside or permanently stay summary judgment given in favour of the Commissioner of Taxation - where the assessments the subject of the summary judgment were subsequently amended - whether the order should be varied, set aside or stayed - whether the summary judgment was interlocutory - consideration of r 39.05…
    Judge: McKerracher J
  • 16 Dec 2019: Commissioner of Taxation v Scone Race Club Limited [2019] FCAFC 225
    SUPERANNUATION - whether respondent race club was liable to pay a superannuation guarantee charge in respect of riding fees paid to jockeys during the relevant period - whether jockeys engaged to ride in races or barrier trials were employees of the respondent race club within the extended definition in s 12(8)(a) of the Superannuation Guarantee…
    Judge: Griffiths, Derrington and Steward JJ
  • 16 Dec 2019: Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust [2019] FCAFC 226
    TAXATION - public trading trusts - whether a unit trust is a public trading trust - whether an exempt entity had the right to acquire or become the holder of units in the unit trust that entitled it to not less than 20% of the beneficial interests in the income or property of the unit trust - whether s 102P(10) of the Income Tax Assessment Act…
    Judge: Griffiths, Derrington and Steward JJ
  • 16 Dec 2019: Commissioner of Taxation v Racing Queensland Board [2019] FCAFC 224
    SUPERANNUATION - whether principal racing authority liable to pay superannuation guarantee charges - construction of s 12 of Superannuation Guarantee (Administration) Act 1992 (Cth) - whether principal racing authority is "employer" of jockeys - whether principal racing authority liable to pay riding fees to jockeys - where principal racing…
    Judge: Griffiths, Derrington and Steward JJ
  • 9 Dec 2019: Fastbet Investments Pty Ltd v Deputy Commissioner of Taxation (No 5) [2019] FCA 2073
    ADMINISTRATIVE LAW - jurisdictional fact review - formation of reasonable belief - alleged failure to take into account a relevant consideration - approach to discerning relevant considerations or relevant factors - discussion of application of Peko-Wallsend test - whether Peko-Wallsend test applicable to particular facts of particular cases…
    Judge: Derrington J
  • 6 Dec 2019: Commissioner of Taxation v Pavihi [2019] FCA 2056
    TAXATION - contraventions of s 68B of Superannuation Industry (Supervision) Act 1993 (Cth) - promotion of illegal early release of funds from superannuation accounts - statement of agreed facts and joint submissions provided by the parties - declarations made and penalties ordered in substantially the form agreed by the parties.
    Judge: Wheelahan 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.