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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

  • 29 Jun 2022: JMC Pty Limited v Commissioner of Taxation [2022] FCA 750
    TAXATION - applicant provides accredited higher education creative industries courses - Mr Harrison engaged by applicant as lecturer - respondent deemed Mr Harrison an employee of applicant under the Superannuation Guarantee (Administration) Act 1992 (Cth) - applicant issued notices of assessment of superannuation guarantee charges - applicant…
    Judge: Wigney J
  • 27 Jun 2022: Comptroller-General of Customs v Alstom Transport Australia Pty Ltd [2022] FCAFC 109
    TAXATION - customs and excise - tariff concession order (TCO) - core criteria - substitutable goods - appeal from decision of the Administrative Appeals Tribunal (Tribunal) - where Tribunal set aside decision of the applicant to refuse the respondent's application for a TCO - whether Tribunal erred in applying s 269B and 269C of the Customs Act…
    Judge: Markovic, Thawley and Hespe JJ
  • 21 Jun 2022: Deputy Commissioner of Taxation v State Grid International Australia Development Company Limited (Application for Non-Publication Orders No 2) [2022] FCA 719
    PRACTICE AND PROCEDURE - application for non-publication orders pursuant to s 37AF Federal Court of Australia Act 1976 (Cth) - whether orders necessary to prevent prejudice to the proper administration of justice - whether orders necessary to protect the safety of directors of the respondent company - where information claimed to be personal…
    Judge: Thawley J
  • 9 Jun 2022: Parr v Commissioner of Taxation [2022] FCA 678
    ADMINISTRATIVE LAW - application for extension of time to appeal against a decision of the Administrative Appeals Tribunal to refuse to reinstate application - where proposed notice of appeal filed two days late - matters to be taken into account on extension application - extension granted
    Judge: Banks-smith J
  • 24 May 2022: Hurley v Collector of Customs [2022] FCAFC 92
    TAXATION - customs duty - where the Collector of Customs served a demand for payment on the applicant under s 35A of the Customs Act 1901 (Cth) - where the relevant goods (alcoholic beverages) were the subject of a periodic settlement permission under which the goods could be delivered into home consumption without being entered for that purpose - …
    Judge: Moshinsky, Banks-smith and Colvin JJ
  • 20 May 2022: Deputy Commissioner of Taxation v Miraki [2022] FCAFC 96
    PRACTICE AND PROCEDURE - application for leave to appeal - where the primary judge made an interlocutory order requiring the Deputy Commissioner of Taxation to lodge a "Request" that the Registrar-General remove notifications of certain freezing orders - whether the decision of the primary judge was attended with sufficient doubt to warrant its…
    Judge: Perram, Moshinsky and Hespe JJ
  • 20 May 2022: Deputy Commissioner of Taxation v Huang (No 4) [2022] FCA 618
    PRACTICE AND PROCEDURE -- application to vary freezing order to prevent use of Australian assets to pay legal expenses -- where substantial judgment debt for income tax and penalties unpaid by respondent -- where enforcement of debt will be far easier against remaining Australian assets than overseas assets -- where substantial overseas assets…
    Judge: Jagot J
  • 18 May 2022: Deputy Commissioner of Taxation v State Grid International Australia Development Company Limited (Application for Non-Publication Orders No 1) [2022] FCA 577
    PRACTICE AND PROCEDURE - application for non-publication orders pursuant to s 37AF Federal Court of Australia Act 1976 (Cth) - whether orders necessary to prevent prejudice to the proper administration of justice - where information claimed to be commercially sensitive - where information claimed to concern commercial transactions of third parties …
    Judge: Thawley J
  • 18 May 2022: Whiteman v Deputy Commissioner of Taxation [2022] FCA 568
    BANKRUPTCY - application for extension of time within which to seek leave to appeal made prior to sequestration order - where action was stayed by operation of s 60(2) of the Bankruptcy Act 1966 (Cth) - whether in the circumstances the action should be stayed or dismissed - question of costs.
    Judge: Wheelahan J
  • 9 May 2022: Landcom v Commissioner of Taxation [2022] FCA 510
    CONSTITUTIONAL LAW - s 114 of the Constitution prohibits the Commonwealth imposing "any tax on property of any kind belonging to a State" - where GST is not imposed on States, but States have voluntarily agreed to pay notional GST - where the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) addresses notional GST, including the amount…
    Judge: Thawley 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.