Australian Competition & Consumer Commission v Australian Taxation Information Services Pty Ltd [1999] FCA 1607

FEDERAL COURT OF AUSTRALIA

Australian Competition & Consumer Commission v Australian Taxation Information Services Pty Ltd [1999] FCA 1607 AUSTRALIAN COMPETITION AND CONSUMER COMMISSION v AUSTRALIAN TAXATION INFORMATION SERVICES PTY LTD ACN 087 899 563 AND MICHAEL PHILLIP IVANOFF Q 198 of 1999

DOWSETT J 11 NOVEMBER 1999 MELBOURNE (PART-HEARD IN BRISBANE)

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 198 OF 1999

BETWEEN: AUSTRALIAN COMPETITION AND CONSUMER COMMISSION

Applicant

AND: AUSTRALIAN TAXATION INFORMATION SERVICES PTY LTD ACN 087 899 563

First Respondent

MICHAEL PHILLIP IVANOFF

Second Respondent

JUDGE: DOWSETT J

DATE OF ORDER: 11 NOVEMBER 1999

WHERE MADE: MELBOURNE (PART-HEARD IN BRISBANE)

The Court holds the first respondent to be in contempt of the Court in that it failed to:

On or before 23 July 1999 send a letter to each person to whom the first respondent had sent a GST registration form ("a recipient"), such letter to be in a form approved by the applicant and to clearly state that:

(a) neither the first respondent nor the second respondent has or has had any association whatsoever with the Australian Taxation Office or any agency or department of the Commonwealth of Australia;

(b) the service offered by the first respondent is an information service that is not endorsed, sponsored or approved in any way by the Australian Taxation Office or any agency or department of the Commonwealth of Australia;

(c) there is no legal requirement whatsoever to register with the Australian Taxation Service or to acquire any services from it; and

(d) if the recipient has sent a cheque or money order, there are now court orders in place requiring that either the cheque or money order be returned or, if banked, that the recipient receive a full refund,