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Test case funding

Form to make an application for test case litigation program funding.

Last updated 10 April 2024

The test case litigation program was established to fund cases that have broader implications beyond the dispute with the ATO.

The program provides financial assistance to taxpayers to help them meet some or all of their reasonable litigation costs (and pre-litigation costs in limited circumstances) associated with clarifying tax, superannuation and, in some instances, debt-related issues.

Before applying for funding you should refer to the following:

How to apply for funding

To apply for funding, complete the Application for Test Case Litigation Funding form.

Applications will generally be considered at the next test case litigation panel meeting, unless advised otherwise. If a funding decision is required urgently, you can contact the Test Case Litigation Program.

If you are approved for funding, we will contact you to discuss the next steps, including the terms of funding.

Next steps:

If you have any questions you can:

  • email the ATO litigation funding mailbox
  • phone 13 28 69 between 8:00 am and 5:00 pm, Monday to Friday, and ask for the Test Case Litigation Program.