Companies owned by failed billionaire Nathan Tinkler are being prosecuted by the Australian Tax Office.

Court documents obtained by the ABC show Australian tax officials are prosecuting the Tinkler-owned entities Oceltip Investments and Tinkler Group Holdings Administration for refusing or failing to provide returns or information when required.

It relates to the lodging of tax returns.

Documents for the current proceedings were lodged with Sydney's Downing Centre Local Court on February 11, but the defendants are yet to appear in court.

Both matters are due in court for the first time on March 2.

The ABC has been told the alleged offences happened on November 19, 2014, and a court attendance notice was issued by police in January.

Mr Tinkler stood down as the head of Australian Pacific Coal earlier this month.

In early February, Mr Tinkler announced he had secured about $20 million in finance for Australian Pacific Coal to purchase Anglo American's Dartbrook coal mine in the Hunter Valley.