A deal is a deal: Federal Court reinforces the finality of settlement deeds

Settlement deeds are a common feature of tax disputes; Egan v Commonwealth of Australia is a reminder that they are also difficult to escape, as highlighted by Kristie Schubert and Alex Macolino.

Many tax disputes are resolved through settlement deeds rather than by a final decision of a court or tribunal. While significant attention is often devoted to negotiating the substantive tax outcome, Egan v Commonwealth of Australia [2026] FCA 1104 is a reminder that courts attach considerable weight to the finality of the bargain ultimately recorded in the deed. Once signed, it may be far easier to negotiate the terms of a settlement than to persuade a court to unwind it later. Backgroun...

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Authors: Kristie Schubert, Alexandra Macolino

Published Date: 14 August 2026