About the program
The test case litigation program funds cases that have tax implications beyond the particular taxpayer dispute.
The program provides financial assistance to taxpayers to help them meet some or all of their reasonable litigation costs.
Funding criteria
For a case to be approved for test case litigation program funding, it must:
- involve issues where there’s uncertainty or contention about how the law operates
- be in the public interest to be litigated.
Uncertainty or contention about how the law operates means that either:
- the law is not clear and the issue hasn’t been clarified through the courts
- there is disagreement on what the law means or how it operates. This does not include disputes that depend solely on questions of fact.
Expectations
In addition to meeting the funding criteria, your case must:
- have either significance to a substantial section of the public, or significant commercial implications for an industry
- be likely to provide legal precedent as a principle of law, capable of being used to decide other cases with similar facts
- not involve a tax avoidance scheme or a scheme to avoid superannuation regulatory provisions. This is unless it tests the proper meaning within the legal framework of the anti-avoidance provisions
- not appear to be an attempt to gain a windfall or an outcome contrary to the intent of the legislation and public policy.
You will also need to demonstrate you are willing to progress your case in a timely manner. We will consider your past or current behaviour before we approve an application.
How to apply
If you believe you meet funding criteria and expectations, you can apply for test case funding using the Application for test case litigation funding form (NAT 75585).
Applications are considered by a panel of 3 external experts and 2 senior ATO officers.
See the test case litigation register for:
- the next meeting dates and closing dates for applications
- a list of past and current cases approved for test case funding
- a list of cases declined for test case funding and the reasons why they were declined.
More information
We are currently reviewing the criteria for test case funding. Prospective applicants should check the criteria in place at the time you apply.
For more information about the test case litigation program, 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