Tax Practitioners Board v Hogan [2012] FCA 642

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Hogan [2012] FCA 642 Citation: Tax Practitioners Board v Hogan [2012] FCA 642

Parties: TAX PRACTITIONERS BOARD v AVRIL HOGAN

File number: QUD 136 of 2012

Judge: LOGAN J

Date of judgment: 10 May 2012

Catchwords: TAXATION – Tax Practitioners Board constituted pursuant to the Tax Agent Services Act 2009 (Cth) – application for imposition for pecuniary penalties and related declaratory and injunctive relief arising out of alleged contraventions related to provision of tax agent service where respondent not a registered tax agent – respondent admits to alleged contraventions – agreement between parties on appropriate penalty a relevant consideration – agreed penalty imposed because it is not inappropriate, having regard to respondent's conduct and serves the interests of general and specific deterrence – declaratory and injunctive relief granted

Legislation: Crimes Act 1914 (Cth) s 4AA Income Tax Assessment Act 1915 (Cth) Income Tax Assessment Act 1922 (Cth) Income Tax Assessment Act 1936 (Cth) s 251L Income Tax Assessment Act 1943 (Cth) Tax Agent Services Act 2009 (Cth) ss 50-5, 50-45 Taxation Administration Act 1953 (Cth) Sch 1

Cases cited: Australian Competition and Consumer Commission v MSY Technology Pty Ltd [2012] FCAFC 56 applied Australian Communications Management Authority v Mobilegate Limited A Company Incorporated in Hong Kong (No 4) (2009) 180 FCR 467 considered New South Wales Bar Association v Cummins (2001) 52 NSWLR 279 considered NW Frozen Foods Pty Ltd v Australian Competition and Consumer Commission (1996) 71 FCR 285 applied Tobacco Institute of Australia Limited v Australian Federation of Consumer Organisations Inc No 2 (1993) 41 FCR 89 referred to Trade Practices Commission v CSR Limited (1991) ATPR 41-075 considered