Certificate of taxation (Rule 40.32(1)) (Form 132)
Form 132 is the Federal Court of Australia certificate of taxation, issued by a taxing officer to fix the amount of costs payable. It has the effect of a Court order.
Word document from Federal Court of Australia's website.
DraftOur fillable copy of this form has not been through editorial review yet. Check it against Federal Court of Australia's current form before you rely on it.
- Format
- Word (DOCX)
- Category
- Court form
- Form number
- Form 132
- Version
- vc6c3f00e
- Last updated
- 14 October 2026
Federal Court of Australia · Federal Court Rules 2011
For law practices: this form maps to the published matter-field vocabulary, so your practice management system fills it from your matter data - on your own machine. Practice management systems can fetch and assemble it through the document assembly API.
What Form 132 is for
When costs are assessed in the Federal Court, the taxing officer issues a sealed certificate of taxation in accordance with Form 132 (r 40.32(1) of the Federal Court Rules 2011). The certificate has the force and effect of an order of the Court, and the certified costs carry interest from the date it is served (r 40.32(2), (3)). The amount is either the amount the bill was taxed at after a taxation (r 40.27), or the taxing officer's estimate where no party objected to the estimate within 21 days (rr 40.20, 40.21). A provisional taxation that no party challenges also becomes the certificate amount (r 40.23(5)).
When you need it
- You filed a bill of costs and the estimate, provisional taxation, confidential conference or taxation has fixed the amount.
- You need to serve the certificate on the party liable for the costs and enforce it as an order.
- This is a Registry document. Parties do not complete it, but it helps to know what it contains.
How to fill it in
- 1
Who prepares it
The taxing officer (a Registrar) completes, signs and seals the certificate. The party who filed the bill receives it.
- 2
The costs order
The certificate recites the Judge or Registrar, the date of the costs order and its terms.
- 3
The basis and amount
It certifies either the amount taxed under rule 40.27, or the amount deemed under rule 40.20 (the estimate), and states the basis of the award, such as party and party.
- 4
Check it
When you receive it, check the party names, the order recited, the costs basis and the amount against your records.
Filing, lodging and service
- The party who filed the bill must serve the certificate on the party responsible for paying the costs within 14 days after it is issued (r 40.32(1)).
- Interest on the certified costs runs from the date of service, at the rate under rule 39.06 (r 40.32(3)).
- A party who attended the taxation may apply for review in Form 133 within 28 days after the certificate is issued (r 40.34). A review does not stay enforcement unless the Court orders a stay (r 40.35).
Common mistakes
- Serve promptly and keep proof of service, since interest runs from service.
- If the costs result is close to the estimate, check the 15% rule in rule 40.33 before assuming who pays the costs of the taxation.
- The Costs Practice Note (GPN-COSTS) explains the estimate and taxation process in detail.
Frequently Asked Questions
Is a certificate of taxation enforceable?
Yes. A certificate of taxation has the force and effect of an order of the Court (r 40.32(2)).
What if nobody objects to the costs estimate?
If no party interested in the bill objects within 21 days of the notice of estimate, the estimate is the amount for which the certificate of taxation issues (rr 40.20(4), 40.21).
Does a certificate of taxation earn interest?
Yes, from the date it is served, calculated under rule 39.06 (r 40.32(3)).
Checked against the official sources on 26 October 2026
- Federal Court Rules 2011 (Cth) rr 40.20 to 40.23, 40.27, 40.32 to 40.35
- Federal Court of Australia - Costs Practice Note (GPN-COSTS)
- Federal Court of Australia - Form 132 Certificate of taxation
General information about the form, not legal advice about your matter. Rules and forms change: if anything here differs from the court or agency's current instructions, theirs apply.
Field map
7 boxes on the Certificate of taxation (Rule 40.32(1)) (Form 132) fill from your matter. 3 are for you to complete: ticks, signatures and anything that needs judgement.
- Client
- Client full name(s), Client state
- Key Dates
- Current date
- Operator
- User First Name
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