Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Tax Practitioners Board v Kim (No 1) [2014] FCA 434 Citation: Tax Practitioners Board v Kim (No 1) [2014] FCA 434
Parties: TAX PRACTITIONERS BOARD v HANSIG KIM
File number: NSD 2602 of 2013
Judge: PERRAM J
Date of judgment: 2 May 2014
Catchwords: PRACTICE AND PROCEDURE – whether statement of claim disclosed reasonable cause of action – Federal Court Rules 2011 (Cth) Rule 8.03 and Rule 16.43 – provision of particulars for allegation of recklessness – requirement that originating application state statutory provision under which relief is claimed TAXATION – proceedings pursuant to Tax Agent Services Act 2009 (Cth) – whether Tax Practitioners Board has legal personality – whether Tax Practitioners Board may institute proceedings in its own name
Legislation: Tax Agent Services Act 2009 (Cth) s 50-20, s 50-35, s 60-5, s 60-10 Federal Court Rules 2011 (Cth) Rule 8.03, Rule 16.43
Cases cited: Chaff & Hay Acquisition Committee v J A Hemphill & Sons Pty Ltd (1947) 74 CLR 375 cited Church of Scientology Inc v Woodward (1982) 154 CLR 25 cited
Date of hearing: 11 April 2014
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 33
Counsel for the Applicant: Mr C O'Donnell
Solicitor for the Applicant: Australian Government Solicitor
Counsel for the Respondent: Mr HL Alexander
Solicitor for the Respondent: Emmanuel Lawyers
IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 2602 of 2013
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