Taxation

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)

• 17 Aug 2026: Tax Practitioners Board v Free [2026] FCA 1155
  ADMINISTRATIVE LAW – registered tax agent – appeal from decision of Administrative Review Tribunal setting aside decision to terminate respondent’s registration – where Tribunal found that respondent was a fit and proper person – where respondent failed to give truthful evidence in Tribunal – where respondent made deliberate decision not to…
  Judge: DOWNES J
• 11 Aug 2026: Egan v Commonwealth of Australia [2026] FCA 1104
  PRACTICE AND PROCEDURE — Application for Summary Judgment — Whether pleaded case (or arguments raised on submissions) has reasonable prospect of success — Where applicant sought to set aside deed — Whether estoppel by deed operates — Applicant alleged entry into deed vitiated by duress, undue influence, non-disclosure of material facts,…
  Judge: WHEATLEY J
• 10 Aug 2026: Laureti v Commissioner of Taxation [2026] FCA 1086
  TAXATION – where Commissioner issued default assessments under s 167(b) of the Income Tax Assessment Act 1936 (Cth) – where administrative penalty imposed pursuant to s 284-75(1) of the Tax Administration Act 1953 (Cth) – where applicant has the burden of proving that the shortfall amount was excessive or did not result from intentional disregard…
  Judge: PERRY J
• 5 Aug 2026: Lewis v Commissioner of Taxation (Amendment Application) [2026] FCA 1111
  TAXATION – application for leave to amend Notice of Appeal – proposed grounds did not raise a question of law for the purposes of s172(1) Administrative Review Tribunal Act 2024 (Cth) – proposed amendments futile – application dismissed
  Judge: DOWNES J
• 7 Aug 2026: Hasan v Commissioner of Taxation [2026] FCA 1072
  TAXATION – Appeal from decision of Administrative Review Tribunal upholding objection decision by Commissioner of Taxation – where taxpayers operated child care business through trustee company of family trust – where child care provided by contractors – where child care services eligible for subsidies under the Family Assistance Law (FAL) – where …
  Judge: DERRINGTON J
• 26 Jun 2026: Tax Practitioners Board v Buckland (Default Judgment) [2026] FCA 950
  PRACTICE AND PROCEDURE – application for default judgment pursuant to r 5.23(2)(c) of the Federal Court Rules 2011 (Cth) – where second respondent took no meaningful part in the proceeding – where second respondent in default – where second respondent taken to have admitted infringing conduct TAXATION – where applicant sought declaration and…
  Judge: HESPE J
• 17 Jul 2026: Hadzic v Commissioner of Taxation [2026] FCA 930
  TAXATION – appeal from a decision of the Administrative Appeals Tribunal disallowing objections to notices of assessment issued by the respondent Commissioner to the applicant – whether the Tribunal erred in law in numerous respects – no error of law established – appeal dismissed
  Judge: GOODMAN J
• 17 Jul 2026: Evolution Mining Limited v Commissioner of Taxation [2026] FCA 935
  TAXATION – determination of separate question – whether choice made to cancel transfer of losses was effective for the purposes of s 707-145 of the Income Tax Assessment Act 1997 (Cth) – where choice was made in 2014 tax return – where the income year in which the joining entity became a member of the consolidated group (the joining year) was 2012 …
  Judge: JACKMAN J
• 14 Jul 2026: Little Monster Productions Pty Ltd v Screen Australia [2026] FCA 902
  PRACTICE AND PROCEDURE – application for extension of time to appeal from a decision of the Administrative Review Tribunal (Tribunal) in relation to a determination by the respondent of its qualifying Australian production expenditure and a Producer Offset Certificate under Div 376 of the Income Tax Assessment Act 1977 – where there were two…
  Judge: KENNETT J
• 10 Jul 2026: Department of Education v Commissioner of Taxation [2026] FCA 898
  TAXATION – superannuation guarantee charge – Superannuation Guarantee (Administration) Act 1992 (Cth) (Act) – appeal against objection decision disallowing objections to amended assessments of superannuation guarantee charge for quarters between 1 April 2004 and 31 December 2022 – where applicant employed teachers in Victorian Government schools – …
  Judge: BUTTON J

• 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.
  
• 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