Litigation involving taxation and superannuation decisions can be undertaken through the:
- AAT or the Federal Court under Part IVC of the Taxation Administration Act 1953.
- courts under section 39B of the Judiciary Act 1903 and Administrative Decisions (Judicial Review) Act 1977.
If a taxpayer or the ATO is dissatisfied with a decision of the AAT, they may appeal to the Federal Court and, in some instances, directly to the Full Federal Court. There is an automatic right of appeal from a final decision of the Federal Court to the Full Federal Court which will be constituted by a full bench. If the parties still dispute the decision of the superior court, they can seek special leave to appeal to the High Court. There is no further avenue of appeal once a High Court decision is handed down. See diagram 2.1
Diagram 2.1 Litigation process