Tax Practitioners Board v Dedic [2014] FCA 511

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Dedic [2014] FCA 511 Citation: Tax Practitioners Board v Dedic [2014] FCA 511

Parties: TAX PRACTITIONERS BOARD v ZADA DEDIC

File number(s): VID 1028 of 2013

Judge(s): DAVIES J

Date of judgment: 20 May 2014

Catchwords: TAXATION – penalty hearing – contraventions of the Tax Agent Services Act 2009 (Cth) admitted in part – pecuniary penalties – appropriate for the applicant to make submissions as to penalties – penalties to be paid in instalments due to financial position of respondent

Legislation: Crimes Act 1914 (Cth) s 4AA Tax Agent Services Act 2009 (Cth) ss 2-5 and 50-5(1)

Cases cited: Australian Communications and Media Authority v Clarity1 Pty Ltd (No 2) (2006) 155 FCR 377; [2006] FCA 1399 Australian Competition and Consumer Commission v EnergyAustralia Pty Ltd [2014] FCA 336 Australian Competition and Consumer Commission v Leahy Petroleum Pty Ltd (No 2) (2005) 215 ALR 281 Australian Competition and Consumer Commission v Telstra Corporation Limited [2010] FCA 790 Australian Competition and Consumer Commission v TPG Internet Pty Ltd (2013) 88 ALJR 176; [2013] HCA 54 Barbaro v The Queen; Zirilli v The Queen (2014) 88 ALJR 372; [2014] HCA 2 Minister for Industry, Tourism and Resources v Mobil Oil Australia Pty Ltd [2004] FCAFC 72 NW Frozen Foods Pty Ltd v Australian Competition and Consumer Commission (1996) 71 FCR 285 Singtel Optus Pty Ltd v Australian Competition and Consumer Commission (2012) 287 ALR 249; [2012] FCAFC 20 Tax Practitioners Board v Campbell [2012] FCA 1153