Tax Practitioners Board v Munro [2012] FCA 1338

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Munro [2012] FCA 1338 Citation: Tax Practitioners Board v Munro [2012] FCA 1338

Parties: TAX PRACTITIONERS BOARD v ISABELLA MUNRO

File number: QUD 269 of 2012

Judge: COLLIER J

Date of judgment: 28 November 2012

Catchwords: TAXATION – application for imposition of pecuniary penalties and related declaratory and injunctive relief – alleged contraventions of Tax Agent Services Act 2009 (Cth) – provision of tax agent services where respondent not registered tax agent – proceedings commenced by Tax Practitioners Board – respondent admits alleged contraventions – agreement between parties on penalty, declarations and injunctions – relevant principles – agreement on appropriate orders relevant but not decisive – agreed penalty appropriate in light of respondent's conduct and need for general and specific deterrence – possible inability of respondent to comply with orders previously consented to

Legislation: Crimes Act 1914 (Cth) s 4AA(1) Federal Court of Australia Act 1976 (Cth) s 21 Income Tax Assessment Act 1936 (Cth) s 251L Tax Agent Services Act 2009 (Cth) ss 2-5, 50-5(1), 50-35(1), 50-35(2), 60-15, 70-5, 90-1

Cases cited: Ainsworth v Criminal Justice Commission (1992) 175 CLR 564 cited Australian Building & Construction Commissioner v Construction, Forestry, Mining and Energy Union (No 2) [2010] FCA 977 cited Australian Communications and Media Authority v Clarity1 Pty Ltd (No 2) (2006) 155 FCR 377 cited Australian Competition and Consumer Commission v Chen (2003) 132 FCR 309 cited Australian Competition and Consumer Commission v Goldy Motors Pty Ltd [2000] FCA 1885 cited Australian Competition and Consumer Commission v MSY Technology Pty Ltd (2012) 201 FCR 378 cited Australian Competition and Consumer Commission v Pacific Dunlop Ltd [2001] FCA 740 cited Forster v Jododex Australia Pty Limited (1972) 127 CLR 421 cited Gardner v Dairy Industry Authority of NSW (1977) 18 ALR 55 cited Markarian v The Queen (2005) 228 CLR 357 cited Minister for Industry, Tourism and Resources v Mobil Oil Australia Pty Ltd [2004] FCAFC 72 cited NW Frozen Foods Pty Ltd v Australian Competition and Consumer Commission (1996) 71 FCR 285 Ponzio v B & P Caelli Constructions Pty Ltd (2007) 158 FCR 543 cited Russian Commercial and Industrial Bank v British Bank for Foreign Trade Ltd [1921] 2 AC 438 cited Tax Practitioners Board v Hogan [2012] FCA 642 cited Tobacco Institute of Australia Limited v Australian Federation of Consumer Organisations Inc (No 2) (1993) 41 FCR 89 cited White v Construction, Forestry, Mining and Energy Union [2011] FCA 192 cited