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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.

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 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:

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

• 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)

• 4 Oct 2024: Youssef v Commissioner of Taxation (Appeal) [2024] FCA 1154
  INCOME TAX - where substantial deposits not included in applicants' tax returns - where Commissioner assessed deposits as income - where applicants said deposits were referable to gambling and sought to prove maximum taxable income from other sources - whether onus of proof satisfied under s 14ZZK of the Taxation Administration Act 1953 (Cth)
  Judge: Perram J
• 19 Sep 2024: Sladden v Commissioner of Taxation [2024] FCAFC 122
  TAXATION -- appeal from a decision of the Administrative Appeals Tribunal affirming the decision of the Commissioner of Taxation to disallow the applicant's objection to an income tax assessment -- where claim made by applicant for future income protection benefit entitlements under a policy of insurance which also included provision for Life…
  Judge: O'Sullivan, Hespe and Neskovcin JJ
• 5 Sep 2024: Equality Australia Ltd v Commissioner of the Australian Charities and Not-for-profits Commission [2024] FCAFC 115
  ADMINISTRATIVE LAW - appeal on a question of law under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) - where the Administrative Appeals Tribunal determined that the applicant was not a public benevolent institution - where the parties agreed that the expression "public benevolent institution" bore its ordinary meaning -…
  Judge: Wheelahan, Hespe and Kennett JJ
• 4 Sep 2024: Youssef v Commissioner of Taxation (De-anonymisation) [2024] FCA 1033
  PRACTICE AND PROCEDURE - anonymisation of party names - where Applicants' names anonymised in proceeding before the Administrative Appeals Tribunal under s 14ZZE of Taxation Administration Act 1953 (Cth) - where anonymisation replicated in Federal Court proceeding without suppression order
  Judge: Perram J
• 29 Aug 2024: Deputy Commissioner of Taxation v Kocic (No 3) [2024] FCA 972
  PRACTICE AND PROCEDURE -- Where leave sought to file an amended originating application and repleaded statement of claim pursuant to r 8.21 of the Federal Court Rules 2011 (Cth) (FCR) -- Where joinder of parties sought pursuant to r 9.05 of the FCR -- Whether pleadings sufficiently identify the case to meet -- Consideration of s 37M of the Federal …
  Judge: Abraham J
• 14 Aug 2024: Tax Practitioners Board v Van Dyke [2024] FCA 899
  TAXATION - Civil penalties - admitted contraventions of s 50-5(1) of the Tax Agent Services Act 2009 (Cth) - providing tax agent services while not a registered tax agent - respondent conscious of wrongdoing - respondent continuing to breach the Act after receipt of cease-and-desist letter outlining initial contraventions had been detected - need…
  Judge: Abraham J
• 25 Jul 2024: AusNet Services Ltd v Commissioner of Taxation [2024] FCA 839
  Judge: Logan J
• 18 Jul 2024: Rusanov v Commissioner of Taxation [2024] FCA 777
  TAXATION - appeal from Administrative Appeals Tribunal (AAT) in which the AAT affirmed two objection decisions made by the Commissioner of Taxation - burden of proof imposed on taxpayer by s14ZZK Taxation Administration Act 1953 (Cth) - where applicants failed to discharge burden of proof - no error of law shown - no procedural unfairness - appeal …
  Judge: Downes J
• 8 Jul 2024: Maguire v Commissioner of Taxation [2024] FCA 761
  INCOME TAX - where the applicant appeals from objection decisions of the respondent Commissioner of Taxation in respect of amended assessments based on determinations under s 177EA of the Income Tax Assessment Act 1936 (Cth) that deny the applicant the use of imputation benefits from franking distributions, as well as penalties and interest -…
  Judge: Logan J
• 4 Jul 2024: Robson as trustee for the bankrupt estate of Lanning v Commissioner of Taxation [2024] FCA 720
  TAXATION - capital gains tax - where trustee in bankruptcy sold two properties of bankrupt - where capital gain resulted from sales - consideration of s 254 of Income Tax Assessment Act 1936 (Cth) and whether it applies to trustee in bankruptcy - whether capital gain derived in representative capacity - consideration of s 106-30 of Income Tax…
  Judge: Downes J

• 29 Apr 2022: Expert evidence in taxation appeals
  Paper delivered by Justice Logan at the Taxation Institute of Australia National Infrastructure Conference.
  
• 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.
  
• 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.
  
• 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 Appeals Tribunal
  
• The Tax Institute