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)

• 1 Oct 2026: Sunna v Commissioner of Taxation [2026] FCAFC 133
  TAXATION – appeal from judgment of primary judge dismissing taxpayer’s appeal in part – where taxpayer entered into contract for disposal of CGT asset in 2019 Year – where taxpayer disposed of asset in 2023 Year – where taxpayer deemed to have disposed of asset in 2019 Year by s 104-10(3) of the Income Tax Assessment Act 1997 (Cth) – where…
  Judge: HESPE, STELLIOS AND WHEATLEY JJ
• 30 Sep 2026: Deputy Commissioner of Taxation v Kuppan (ex parte Freezing Order) [2026] FCA 1444
  PRACTICE AND PROCEDURE – ex parte application for freezing orders – orders made
  Judge: HILL J
• 30 Sep 2026: Tax Practitioners Board v Hinckfuss (No 3) [2026] FCA 1436
  TAXATION — Application for civil penalties to be imposed for multiple contraventions of the Tax Agent Services Act 2009 (Cth) (TAS Act) — Where Respondent previously ordered (in 2013) to pay penalties for contraventions of the TAS Act — Where Respondent did not take part in proceedings — Where the Respondent provided no evidence of financial…
  Judge: WHEATLEY J
• 22 Sep 2026: Kerrigan Law Pty Ltd v Commissioner of Taxation [2026] FCA 1438
  PRACTICE AND PROCEDURE – application to amend further amended originating application – where amendments introduce further grounds of judicial review – where additional grounds do not require further evidence – where respondent contends additional grounds are without merit – where merits of grounds can be efficiently addressed at final hearing –…
  Judge: MOORE J
• 22 Sep 2026: IQ Renew Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2026] FCA 1393
  TAXATION – goods and services tax – GST treatment of statutory payments, being refunds for recycling eligible containers, made to applicant as a Material Recovery Facility operator under the Container Deposit Scheme introduced by the NSW Government – appeal from Objection Decision by respondent – whether recycling activities and conduct of…
  Judge: JACKMAN J
• 14 Aug 2026: Watson v Commissioner of Taxation [2026] FCA 1150
  PRACTICE AND PROCEDURE – urgent interlocutory application – suppression and non-publication orders – application brought pursuant to s 37AF of the Federal Court of Australia Act 1976 (Cth) – allegations concerning use of material said to have been obtained from separate proceeding – no evidence that impugned affidavit referred to proceeding the…
  Judge: ROFE J
• 14 Sep 2026: Watson v Commissioner of Taxation (No 2) [2026] FCA 1341
  PRACTICE AND PROCEDURE – application for leave to appeal from interlocutory decision – decision of primary judge striking out amended notice of appeal from decision of then Administrative Appeals Tribunal – where amended notice of appeal did not disclose any question of law – where new matters raised on appeal – where applicant self-represented –…
  Judge: SARAH C DERRINGTON J
• 11 Sep 2026: Larmar v Commissioner of Taxation (No 2) [2026] FCA 1345
  COSTS — Where Respondent issued alternative assessments and was successful on primary position — Where Respondent sought indemnity costs — Where Applicant on alternative position, sought indemnity costs — Where no party was entirely successful — Consideration of rule 25.14 of the Federal Court Rules 2011 (Cth) — Whether costs should be determined…
  Judge: WHEATLEY J
• 28 Jul 2026: Yu v Commissioner of Taxation [2026] FCA 1344
  PRACTICE AND PROCEDURE — Judgments and Orders — Application to alter freezing orders — Whether freezing orders to be altered or varied — Onus on Applicants to show no other available assets to pay reasonable legal expenses— Where there was conflicting evidence regarding other available assets — Where no cross examination on conflicting evidence —…
  Judge: WHEATLEY J
• 9 Sep 2026: Hilton International Australia Pty Ltd v Commissioner of Taxation (No 2) [2026] FCA 1325
  TAXATION – schemes to which Pt IVA of the Income Tax Assessment Act 1936 (Cth) applies – cancellation of tax benefit obtained by the applicant under s 177F – whether transaction comprised a scheme under s 177A(1) – whether applicant obtained a tax benefit in connection with the scheme under s 177C(1)(a) – where amount not included in assessable…
  Judge: YOUNAN 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