Olesen v Eddy [2011] FCA 13

FEDERAL COURT OF AUSTRALIA

Olesen v Eddy [2011] FCA 13 Citation: Olesen v Eddy [2011] FCA 13

Parties: NEIL OLESEN IN HIS CAPACITY AS THE DEPUTY COMMISSIONER OF TAXATION (SUPERANNUATION) v ANTHONY WADE EDDY

File number: SAD 87 of 2010

Judge: MANSFIELD J

Date of judgment: 14 January 2011

Catchwords: SUPERANNUATION – contraventions of ss 62(1) and 65(1) of the Superannuation Industry (Supervision) Act 1993 (Cth)– civil penalties pursuant to s 197(1) imposed – contraventions deliberate and serious – consideration of personal circumstances relevant to assessment of appropriate penalty PRACTICE AND PROCEDURE – power of Court to order periodical payments as part of order imposing civil penalty

Legislation: Superannuation Industry (Supervision) Act 1993 (Cth) Crimes Act 1914 (Cth) Trade Practices Act 1974 (Cth)

Cases cited: NW Frozen Foods Pty Ltd v Australian Competition and Consumer Commission (1996) 71 FCR 285 cited Secretary, Department of Health and Ageing v Pagasa Australiat Pty Ltd [2008] FCA 1545 cited Raelene Vivian, suing in her capacity as the Deputy Commissioner of Taxation (Superannuation) v Fitzgeralds [2007] FCA 1602 discussed Australian Prudential Regulatory Authority v Holloway (2000) 45 ATR 278 discussed Australian Prudential Regulation Authority v Derstepanian (2005) 60 ATR 518 discussed Schneider Electric (Australia) Pty Ltd v Australian Competition and Consumer Commission (2003) 127 FCR 170 cited Australian Competition and Consumer Commission v High Adventure Pty Limited [2005] FCAFC 247 cited Australian Competition and Consumer Commission v Dataline.Net.Au Pty Ltd (in liquidation) and Others (2007) 161 FCR 513 cited