Test case litigation program
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.
We are currently reviewing the criteria for test case funding. Prospective applicants should check the criteria in place at the time you apply.
Before applying for funding, refer to:
How to apply for funding
To apply for funding, complete the Application for test case litigation funding form (NAT 75585).
Applications will generally be considered at the next test case litigation panel meeting, unless advised otherwise. If you require a funding decision 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.
Download the Application for test case litigation funding (PDF, 268KB)This link will download a file form (NAT 75585).
If you have any questions, you can:
- email us at ATOLitigationFunding@ato.gov.au
- phone us on 13 28 69 between 8:00 am and 5:00 pm, Monday to Friday, and ask for the test case litigation program
- write to
TEST CASE LITIGATION PROGRAM
AUSTRALIAN TAXATION OFFICE
GPO BOX 4889
SYDNEY NSW 2001