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.
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 – it 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, 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 test case litigation funding form.
Applications are considered by a panel of 3 external experts and 2 senior ATO officers.
You can 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
For more information about the test case litigation program:
- email the ATO Litigation Funding mailbox at ATOLitigationFunding@ato.gov.auThis link opens in a new window
- phone us and ask for the test case litigation program
- write to
Test Case Litigation Program
Australian Taxation Officer
GPO Box 4889
Sydney NSW 2001